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.