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为使纳税人进一步明确自己应当享有的权利,更好地履行纳税义务,笔者根据《税收征管法》及其《实施细则》、《行政处罚法》、《行政复议法》、《行政诉讼法》、《国家赔偿法》等法律规范,汇集整理出纳税人享有法律赋予的主要权利:1.拒绝多征税收权和依法减免税收权税务机关提前或无法律依据地要求征收税款,可拒绝缴纳。依法应当享受减免税优惠的,可申请减免。2.有选择纳税申报方式权纳税人、扣缴义务人可以直接到税务机
In order to make the taxpayer further clarify the rights that should be enjoyed and to fulfill the obligation of tax payment better, according to the Tax Administration Law and its Implementing Rules, the Administrative Punishment Law, the Administrative Reconsideration Law and the Administrative Procedure Law, , “State Compensation Law” and other laws and regulations, bringing together and sorting out the taxpayers enjoy the main rights granted by law: 1. Refuse to levy more tax powers and tax authorities according to law tax authorities require tax levied in advance or without law, may refuse to pay . Tax relief should be enjoyed according to law, may apply for relief. 2. Have the choice of tax returns Right taxpayers, withholding agents can go directly to the tax machine