The author offers various bases of criminal legislation on the offence of refusing in testimony and further analyses four factors constituting the offence of refusing in testimony. 作者为拒证行为的刑事立法提供了参考的依据，并在此基础上，探析了拒证罪应具备的四个犯罪构成要件。
Nevertheless, when homogeneous elements as subjective and objective facts concerned haven't penalty differences, intentional crime as objective facts concerned is constituted. 但是，主客观事实所涉及的同质构成要件无刑罚差别时，成立现实发生事实的故意犯罪。
