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纳税人的主要权利之税收监督权和委托税务代理权
来 源:www.71-fuwu.com     发布时间:2016-7-14 10:31:03

委托税务代理权:纳税人可以委托税务代理人代为办理以下事项:办理、变更或者注销税务登记、除增值税专用发票外的发票领购手续、纳税申报或扣缴税款报告、税款缴纳和申请退税、制作涉税文书、审查纳税情况、建账建制、办理财务、税务咨询、申请税务行政复议、提起税务行政诉讼以及国家税务总局规定的其他业务。按规定必须由纳税人自行办理的其他税务事宜,税务代理人不得办理。



税收监督权:纳税人有权控告和检举税务机关、税务人员的违法违纪行为,如索贿受贿、徇私舞弊、玩忽职守,不征或者少征应征税款,滥用职权多征税款或者故意刁难纳税人等。同时,纳税人也有权检举其他纳税人的税收违法行为。




Right to tax agency: the taxpayer may appoint a tax agent to handle the following matters: management, change or cancellation of tax registration, in addition to the special invoices for value-added tax invoices collar purchase procedures, tax withholding or tax report, tax payment and refund, making tax related documents, review tax, accounts of the establishment, for finance, tax consulting, application of taxation administrative reconsideration, administrative litigation filed a tax and the stipulated by the State Administration of Taxation other businesses. In accordance with the provisions of the tax law must be handled by the taxpayer, the tax agent. Not handle.


Tax supervision: taxpayers have the right to report against and violations of tax authorities and officials, such as bribery, corruption, dereliction of duty, no indication or undercollect the amount of tax payable, abuse of power to overcollect tax or deliberately create difficulties for taxpayers. At the same time, taxpayers have the right to report other taxpayers' tax violations.



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