Secrecy right. Taxpayers have the right to require the tax authorities to keep confidential the trade secrets and personal privacy. Including the taxpayer's technical information, business information and taxpayers, the main investors and operators do not want to open personal matters. The above matters, such as no laws, administrative regulations or the provisions of the taxpayer's license, the tax authorities will not be the foreign sector, the public and other individuals to provide. But according to the law, the tax illegal act information does not belong to the scope of confidentiality.
Right to know. The taxpayer has the right to know the state tax laws, administrative regulations and the relevant circumstances of the tax payment procedures, and to have the right to be informed of the information related to their own tax obligations.
The taxpayer's right to know mainly includes:
The current tax laws, administrative regulations and tax policies; tax matters for the time, methods, steps, and the need to submit information;
The taxable amount of the approved and other tax administration decided to deal with the legal basis, factual basis and calculation method of; and tax authorities in tax, punishment, and take measures to enforce occurrence controversy or dispute, the taxpayer can take the legal relief way and the need to meet the conditions.