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随着新《税收征管法》的颁发实施,纳税人权利有了很大增强,赋予了纳税人权利有15项,即平等权、批评建议权、申诉、检举、控告权、请求赔偿权、延期申报权、延期缴纳税款权、减免税申请权、要求退还多缴税款权、请求保密权、委托税务代理权、陈述申辩权、权求举行听证权、拒绝处
With the issuance and implementation of the new Tax Administration Law, the taxpayers’ rights have been greatly enhanced, giving taxpayers rights of 15 items, namely, equal rights, criticisms and suggestions, appeals, prosecutions, sue and claims, deferral Declare the right to defer tax payment, tax relief, apply for refund of overpaid tax, request confidentiality, entrust tax agents, represent the right of defense, right to hold the right to hear, refused to