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我国宪法第五十六条规定“中华人民共和国公民有依法纳税的义务”。公民在依法履行纳税义务的同时,其应享有的权利也应得到保障。除宪法规定的基本权利外,目前,我国纳税人享有的权利有:一、依法享受税收优惠政策的权利。主要包括:一是申请减税、免税的权利。纳税人依法纳税的同时,有权利获得税法规定的对纳税人政策性和困难性减免。我国《税收征管法》第二十一条规定,纳税人可以依照法律、行政法规的规定,向税务机关书面申请减税、免税,经法律、行政法规授权的审查批准机关审批,可享受到政策性和困难性减免的照顾。二是有请求延期缴纳税款的权利。《征管法》第二十条规定,纳税人遇到了特殊困难,如自然灾害、意外事故、债务链造成的短期货款拖欠等,不能按期
Article 56 of our Constitution stipulates that “Citizens of the People’s Republic of China shall have the obligation to pay taxes according to law”. Citizens, while fulfilling tax liability according to law, should also be entitled to their rights. In addition to the basic rights stipulated by the Constitution, at present, the taxpayers in our country enjoy the following rights: First, to enjoy the preferential tax policies in accordance with the law. Include: First, apply for tax relief, tax-free rights. Taxpayers pay taxes in accordance with the law at the same time, have the right to tax policy to the taxpayer policy and difficulty relief. Article 21 of the Tax Administration Law of the People’s Republic of China stipulates that taxpayers may, in accordance with the provisions of laws and administrative regulations, apply in writing to the tax authorities for tax reductions and exemptions, review and approve the authorities for examination and approval as authorized by laws and administrative regulations, and enjoy the policies Care for sexual and difficulty relief. Second, there is a right to postpone the payment of tax. Article 20 of the “Tax Administration Law” stipulates that taxpayers have encountered special difficulties such as natural disasters, accidents, short-term arrears caused by the debt chain, etc., which can not be carried out on schedule