当税务机关要施行政处罚或采取有关措施时,做为纳税人,你知道自己享有哪些权利,又应当如何通过法律途径来保护自己的合法权益吗? 要了解处罚的原由:当你接到税务机关的《税务行政处罚事项告知书》时,应当仔细分析研究告知的事项,并重点审查税务机关认定的事实是否清楚,适用法律是否正确,处罚程序是否合法,所给予的处罚是否适当。对自己不清楚的问题,可以向税务机关询问。 要积极陈述和申辩:当你对税务机关拟给予的行政处罚持有异议时、你享有陈述和申辩权。如果对税务机关所认定的违法事实和拟实施的处罚及其所适用的法律、法 When the tax authorities are to impose administrative punishment or take relevant measures, as a taxpayer, do you know what rights they enjoy and how they should protect their legal rights through legal means? To understand the reasons for the punishment: when you receive tax The “Notice on Issues Concerning Administrative Penalties for Taxes” shall carefully analyze and study the matters notified, and examine whether the facts ascertained by the tax authorities are clear, whether the applicable laws are correct, whether the punishment procedures are legal and the penalties given are appropriate. Ask your tax authority if you do not know your own. Make a positive statement and defense: You have the right to make a statement and to defend you when you hold objections to the administrative penalty to be imposed by the tax office. If the tax authorities found illegal facts and the proposed punishment and the applicable law, law