浅谈纳税人的主要权利申请延期缴纳税款权

来 源：www.71-fuwu.com     发布时间：2016-7-15 10:11:06

纳税人因有特殊困难，不能按期缴纳税款的，经省、自治区、直辖市国家税务局、地方税务局批准，可以延期缴纳税款，但是最长不得超过三个月。

Taxpayers due to special difficulties, fails to pay the duties, provinces, autonomous regions, and municipalities directly under the State Administration of Taxation, Local Taxation Bureau approved can defer the payment of tax, but should not be longer than three months.

这里所指的特殊困难主要是指：

Special difficulties referred to here mainly refer to:

①因不可抗力，导致纳税人发生较大损失，正常生产经营活动受到较大影响的；

Due to force majeure, resulting in a greater loss of taxpayers, the normal production and business activities are greatly affected;

②当期货币资金在扣除应付职工工资、社会保险费用后，不足以缴纳税款的。

The current monetary fund is not sufficient to pay the tax after deducting the wages of the workers and staff salaries and social insurance expenses.

纳税人满足以上任何一个条件可以申请延期缴纳税款，税务机关应当自收到申请延期缴纳税款报告之日起20日内作出批准或者不予批准的决定；不予批准的，从缴纳税款期限届满之日起加收滞纳金。

Taxpayers to meet the above any conditions can apply for an extension of payment of taxes, the tax authorities shall be received for an extension to pay taxes report, make a decision of approval or denial of the application within 20 days; not approved, from tax payment time limit expires, from late payment surcharge.

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