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一、检举权。“任何单位和个人都有权检举违反税收法律、行政法规的行为,税务机关应当为检举人保密,并按照规定给予奖励。”(《征管法》第7条)二、延期申报权。“纳税人、扣缴义务人不能按期办理纳税申报或者报送代扣代缴、代收代缴税款报告表的,经税务机关核准,可以延期申报。”(《征管法》第17条)三、延期缴纳税款权。“纳税人因有特殊困难,不能按期缴纳税款的,经县以上税务局(分局)批准,可以延期缴纳税款,但最长不得超过3个月”。(《征管法》第20条)四、减税、免税权。“纳税人可以依照法律、行政法规的规定向税务机关书面申请减税、免税”。但是“减
First, the right to report. ”Any unit or individual has the right to report violations of tax laws and administrative rules and regulations, and the tax authorities shall keep confidential the prosecutors and grant awards in accordance with the provisions.“ (Article 7 of the Law on the Administration of Taxes). ”Taxpayers, withholding agents can not handle the tax declaration on schedule or submitted withholding and payment, collection and payment of tax reporting form, approved by the tax authorities, you can apply for an extension of time.“ (”Law on the Administration of Taxation,“ Article 17 Article) Third, the delay payment of tax rights. ”Taxpayers due to special difficulties, can not pay taxes on schedule, approved by the Inland Revenue Department (Branch) above the county may be delayed payment of tax, but the longest not more than 3 months “. (”Collection and Management Law“ Article 20) Fourth, tax relief, tax-free right. Taxpayers may apply in writing to the tax authorities for tax reduction and tax exemption in accordance with the provisions of laws and administrative regulations. ” But "minus