《中华人民共和国刑法修正案(十一)》增设催收非法债务罪,目的在于打击我国民间借贷、赌博等行为产生债务后出现的暴力催收债务等行为。在司法实践中,存在第三方参与催收非法债务的情形,这种情形适用本罪时会涉及共同犯罪和单位犯罪等犯罪主体问题。以第三方主体的类型作为分类的标准,研究不同类型主体参与时的责任认定问题,分析适用中的责任认定以及完善方式,更好地实现立法目的。The Amendment to the Criminal Law of the People’s Republic of China (11th) adds the crime of illegal debt collection, aiming at cracking down on violent debt collection behaviors that occur after debt is generated by private lending, gambling and other behaviors in China. In judicial practice, there exists the situation that the third party participates in the collection of illegal debts, which will involve the subject of crime such as joint crime and unit crime when applying this crime. Taking the types of third-party subjects as the classification standard, this paper studies the problem of liability identification when different types of subjects participate, analyzes the applicable liability identification and its improvement methods, so as to better achieve the legislative purpose.