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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,供税务机关在实施处罚时参考。 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
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 in the implementation of penalties 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 shall not be aggravated by the taxpayer’s defense