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纳税人因违法而被税务机关处罚时,根据行政处罚法的规定,可以行使法律赋予的以下权利: 1、陈述权 对税务机关认定的违法事实,有权从违法性质、情节等方面陈述自己的看法和态度,供税务机关实施处罚时所参考。 2、申辩权 对税务机关认定的违法事实和实施处罚所适用的法律法规有进行反驳和辩论的权利。税务机关不得因纳税人的申辩而加重处罚。3、拒绝不当罚款权 罚款是最常用的违法处罚形式。税务机关当场收缴罚款的,必须向纳税人出具省、自治区、直辖市财政部门统一印制的罚款收据,对不出具此收据的,纳税人有权拒绝缴纳罚款。
When the taxpayer is punished by the tax authorities because of breaking the law, according to the provisions of the Administrative Penalty Law, the following rights conferred by law may be exercised: 1. The fact that the right to represent the tax authorities is illegitimate has the right to state himself from the nature of the offense, circumstances and other aspects Opinions and attitudes for the tax authorities to implement the punishment for reference. 2, The right of defense has the right to rebut and debate laws and regulations applicable to sanctions found by the tax authorities. Tax authorities may not aggravate the penalty for the taxpayer’s defense. 3, refusing improper penalty fine is the most commonly used form of illegal punishment. Where a tax authority collects a fine on the spot, it must issue to the taxpayer a fine printed receipt uniformly printed by the financial department of the province, autonomous region or municipality directly under the Central Government. If the receipt is not issued, the taxpayer has the right to refuse to pay the fine.