纳税人、扣缴义务人按期足额缴纳税款或者解缴税款,是税收强制性、固定性的具体体现,对于保证国家税收收入具有重要意义。考虑到纳税人在履行纳税义务过程中可能遇到特殊困难的客观情况,为保护纳税人的合法权益,《税收征管法》及其实施细则规定了延期缴纳税款制度,这是税务机关 Taxpayers and withholding agents pay taxes in full or on schedule, which is a concrete manifestation of the compulsory and fixed tax revenue, which is of great significance to guaranteeing the country’s tax revenue. Taking into account the taxpayers in the process of fulfilling tax obligations may encounter special objective objective circumstances, in order to protect the legitimate rights and interests of taxpayers, “Tax Administration Law” and its implementing rules provide for the extension of the tax payment system, which is the tax authorities