纳税人的权利

• 出 处: 成人教育
• 发表日期: 2000年11期
• 关键词: 税务机关 税款流失 税目 检举权 控告权 保全措施 强制执行 征收过程 司法机关 申请行政复议

第一，税法中没有列举的税目，纳税人是不负有纳税义务的。而不属于纳税范围的收入给征了税，就属税务机关侵权，纳税人有权抵制。　　第二，减免税权。税法一旦规定了减税还是免税，对相应的纳税人都是平等的。纳税人可依法申请减免税，税务部门必须依法办理。　　第三，申请

First, tax items that are not listed in the tax code do not have tax liability. Taxes that do not belong to the scope of tax levy a tax on the tax authorities are infringing, taxpayers have the right to resist. Second, tax relief. Once the tax law provides tax relief or tax exemption, the taxpayers are equal. Taxpayers may apply for tax relief according to law, and the tax department must handle it according to law. Third, apply