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近日,笔者在调查中发现,一些纳税人对自己所享有哪些权益不太清楚,一些本应该享受到的权益,因为自己不了解税收优惠政策,却错过机会,甚至,有时还遭到税务机关的处罚。纳税人除了在收入、财产、生产经营等方面受到税法保护外,在纳税方面也有如下权益受到税法的保护。 1.纳税人、扣缴义务人按规定的期限办理申报或报送代扣代缴、代收代缴税报表确有困难,需要延期的,应当在规定的期限内向税务机关提出书面延期申请,经税务机关核准,在核准的期限内办理。纳税人到税务机关办理申报确实有困难的,经税务机关批准,可
Recently, the author found in the survey that some taxpayers are not clear about what rights they enjoy and some should have enjoyed their rights and interests because they do not understand the preferential tax policies but have missed the chances. Sometimes, taxpayers’ Punishment. In addition to income tax, property, production and management of taxpayers are subject to tax protection, the tax also has the following rights are protected by the tax code. 1. If the taxpayers or withholding agents handle the declaration or submit the withholding and payment according to the prescribed time limit, the collection and payment of tax returns do have difficulties and need to be postponed, they shall, within the prescribed time limit, submit a written extension of application to the tax authorities, Approved by the tax authorities, approved within the deadline. Taxpayers to the tax authorities for reporting do have difficulties, approved by the tax authorities, may