论文部分内容阅读
当纳税人因违法而被税务机关处罚时,根据国家《行政处罚法》的规定,可以行使法律赋予的以下权利。 陈述权 对税务机关认定的违法事实,有权从违法性质、情节等方面表明自己的看法和态度,供税务机关在实施处罚时参考。
When a taxpayer is punished by the tax authorities because of breaking the law, the following rights granted by law may be exercised in accordance with the provisions of the State Administration Punishment Law. The right to state the illegal facts found by the tax authorities shall have the power to show their opinions and attitudes from the aspects of the nature and circumstances of the illegal act for the reference of the tax authorities when implementing the punishment.