China defines taxpayer's right for the first time

China defines taxpayer's right for the first time
State General Tax Bureau releases the announcement about taxpayer's right and obligation on the official site on November 30, and should shoulder some so voluntary as to understand y in detail in the course of paying taxes on taxpayer's right in performing duty of paying taxes. The following is an announcement full text:
Announcement about taxpayer's right and obligation of State General Tax Bureau
No. 1 in 2009
To facilitate your understanding and paying taxes rights and due obligations enjoyed in course in an all-round way, help you to finish the matters of paying taxes in time, accurately, promote you and our cooperation while it is received that solicit the tax revenue (" you " Mean taxpayers or withhold obligators, " we " Refer to tax authority or tax staff. Same below) ,According to " Management Act for Tax Collection of the People's Republic of China " and implementing regulation and relevant tax revenue law, regulation of the administrative statute, tell as follows on your right and obligation now:
Your right
You enjoy the following rights in accordance with the law in the course of performing duty of paying taxes:
First, right of being in know
You have the right to find out law of the state revenues, regulation of the administrative statute and situation related to procedure of paying taxes from us, including: Current tax revenue law, administrative statute and tax revenue policies and regulations; Time, way, step and materials needing submitting to handle item of the tax revenue; Legislative authority, fact basis and computing technology of the administrative decision of handling of the tax that tax liability is checked and ratified and other; Dispute with us while paying taxes, punishing and taking and forcing the executive measure or dispute hour, condition of relieving the route and needing meeting in law that you can adopt.
Second, secret right
You have the right to require us to keep secret for your situation. We will keep secret for your business secret and individual privacy in accordance with the law, mainly include your technical information, management information and you, main investor and operator personal item unwilling to be open. The above-mentioned item, if law, administrative statute do not define the permission of regulation or you, we can foreign department, the public and other individuals offer. But according to the stipulations of law, the illegal activities information of the tax revenue is not secret ranges.
Third, tax revenue authority to supervise
You, to our behavior of violating the law of the tax revenue, administrative statute, for instance, tax staff extort or accept bribes, do wrong to serve one's friends or relatives, neglect one's duties, solicit or solicit little recruited tax, abuse one's power large the intersection of taxation and style or create obstacles etc. on purpose, can inform against and charge. Meanwhile, you have the right to inform against the tax revenue illegal activities of other taxpayers too.
Fourth, pay taxes and declare the right to choose of the way
You can reach do tax, serve drawing room, handle, pay taxes, declare or send, withhold, withhold taxes, report table to directly, also can until regulation take, post and electronic message or other way handle, declare, send the item while being above-mentioned. But take posting or electronic message way to handle the above-mentioned ones that declare, send the item, need to be approved by your in charge of the tax authoritying.
If you take the mailing way to handle and pay taxes and declare, should use unified paying taxes and declaring the specialized envelope, and regard postal department's receipt as and declare the evidence. Post and declare and regard posting date when is sent as and declare date actually.
The electronic message way refers to telephone pronunciation, electronic data interchange and network that we confirm in the electronic way of transmitting etc.. You, like adopting the electronic way to be handled and paid taxes and declared, should keep relevant materials according to time limit and requirement that we stipulate, and the fixed written newspaper is given to us.
Fifth, apply to postpone declaring right
If you can't handle paying taxes to declare or report to withholding, withhold taxes and report tables on schedule, should put forward to us and postpone the application in writing within fixed time limit, through checking and approving, can handle within time limit checking and approving. Postpone handling declaring, sending the item as examined and approved, should until whom tax law stipulate pay taxes, pay taxes in advance according to the amount of tax to be paid or the amount of tax to be paid that us check and ratify that last issue pay actually during this period, and handle taxes to settle account in the postponement checking and approving.
Sixth, apply to postpone the right of paying taxes
If because you have a special difficulty, can't pay taxes on schedule, are approved by province, autonomous region and municipality directly under the Central Government State Taxation Administration, Local Taxation Bureau, can postpone paying taxes, but can't exceed three months at most. City under direct planning by the state State Taxation Administration, Local Taxation Bureau can consult the approval authority of the provincial tax authority, the postponement which examines and approves you pays taxes and applies.
You meet any following condition, can apply to postpone paying taxes: First, because of force majeure, lead to the fact greater losses take place to you, the normal production and operating activities were influenced much; Second, after deducting should pay salaries to workers, social insurance premium in the coin fund of futures, it is not enough to pay taxes.
Seventh, apply to return and pay tax right more
Exceed the tax that the tax liability paid to you, after we find, will go through formalities of returning in 10 days from the day of finding; As you found in three years from the day of settling account and paying taxes, can ask us to refund the tax paid more and add the deposit interest rate for the corresponding period of the bank. We will check and verify and go through formalities of returning in 30 days from the day of receiving to you and returning the application, ones that involve returning the storehouse from the national treasury, return in accordance with law, relevant management of national treasury of administrative statute.
Eighth, enjoy the preferential right of the tax revenue in accordance with the law
You can apply to derate, duty-free in writing in accordance with law, administrative statute. The tax reduction that derate, the duty-free application must stipulate through the law, administrative statute, duty-free examination and approval authority examine and approve. Derated, expired duty-free, should resume paying taxes expiring from next day. Ones that derate, duty-free the condition and change, should report to us in 15 days from the day of changing; No longer qualified to derate, duty-free, should perform duty of paying taxes in accordance with the law.
Tax allowance needs putting on record as you enjoy, should be according to law of the tax revenue, administrative statute and relevant policies and regulations, or is put on record afterwards before going through a director in time.
Ninth, trust the tax attorneyship
You have the right to entrust a tax agent to handle on the following items: Handle, alter or cancel tax registration, the invoice neck except special invoices of increasing taxes purchases the procedure, pay taxes and declare or withhold the tax report, the tax pays and applies for the refund of tax, tax document of making, examine the situation of paying taxes, build the organizational system of accounts, handle the financial affairs, the tax is consulted, apply for the administrative reconsideration of the tax, bring the other business stipulated in administrative litigation of tax and State General Tax Bureau.
Tenth, state it with the right of defense
You enjoy and state right, right of defense to the decision that we make. If you have a sufficient evidence to prove one's own behavior is legal, we can't implement administrative penalty to you; Even your statement or explaination is insufficient and rational, we will explain the reason for implementing administrative penalty to you. We will not aggravate punishment because of your explaination.
11th, check right in showing card and refusal of the written notification of inspection of the tax of tax examination
The personnel who we sent should show the tax examination card and written notification of inspection of tax to you when carrying on tax examination; To not showing the tax examination card and written notification of inspection of tax, you have the right to refuse to check.
Relieve right in 12, tax revenue law
You enjoy the right of applying for the administrative reconsideration, bringing administrative litigation, asking for State Compensation etc. in accordance with the law to the decision that we make.
You, pay taxes of the guarantor and us while disputing on paying taxes, must pay or solve and pay tax and belated payment or offer the corresponding guarantee according to our decision of paying taxes first, then can apply for the administrative reconsideration in accordance with the law; Ones that do not agree with administrative decision on reconsideration, can bring a suit before people's court in accordance with the law. If you saved the measure from damage and refused to obey to our decision for punishment, pressure executive measure or tax revenue, can apply for the administrative reconsideration in accordance with the law, can bring a suit before people's court in accordance with the law too.
When our post illegal activities are caused to legitimate rights and interests of you and other tax parties and encroach on, you and other tax parties can require administration compensate the tax. Mainly include: First, you have paid taxes within time limit, we have not removed the tax revenue and saved the measure from damage immediately, make your legitimate rights and interests suffer losses; Second, we abuse one's power and take the tax revenue to save the measure from damage, force the executive measure or take the tax revenue to save the measure from damage, force the executive measure to be improper illegally, make you or the guarantor's legitimate rights and interests of paying taxes suffer losses.
13, right of requirement hearings abiding by laws
Make stipulations amount of money to be fined above to you before the administrative penalty, we will send " administrative penalty item of the tax tell the book " to you, tell illegal fact, legislative authority of the evidence, administrative penalty and administrative penalty planning to merit that you have already find out been. As to this, you have the right to demand to hold the hearing. We will organize the hearing in conformity with your requirement. Host and this case have direct stakes to hear as you think we appointed, the host avoid your having the right to apply for.
To should carry on the case of the hearing ing, we do not organize the hearing, the decision on administrative sanctions is untenable. But unless you give up the hearing right or is cancelled the hearing right properly.
14th, ask for the right about tax revenue evidence
When we impose taxes, must open the dutiable evidence for you. While withholding obligators and taking the place of and buckling, withholding taxes, when the taxpayer demands to withhold obligators to open and take the place of buckling, withhold the tax evidence, should open to withhold obligators.
When we arrest goods and merchandise or other property, must open one pair of receipts; While sealing up goods and merchandise or other property, must open and pay off singly.
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