纳税人的主要权利之申请延期申报权和索取有关税收凭证的权利

来源：www.71-fuwu.com 发布时间：2016-7-16 9:43:08

索取有关税收凭证的权利

　税务机关征收税款时，必须给纳税人开具完税凭证。扣缴义务人代扣、代收税款时，纳税人要求扣缴义务人开具代扣、代收税款凭证时，扣缴义务人应当开具。

　税务机关扣押商品、货物或者其他财产时，必须开付收据；查封商品、货物或者其他财产时，必须开付清单。

申请延期申报权

　纳税人不能按期办理纳税申报或者报送代扣代缴、代收代缴税款报告表的，应当在规定的期限内向税务机关提出书面延期申请，经核准，可在核准的期限内办理。经核准延期办理申报、报送事项的，应当在税法规定的纳税期内按照上期实际缴纳的税额或者税务机关核定的税额预缴税款，并在核准的延期内办理税款结算。

Claim the right to tax receipts

The tax authority collects taxes to the taxpayer, must issue tax payment receipts. Withholding withholding or collecting tax, taxpayers are demanding withholding withholding or collecting tax certificate, the withholding agent shall be issued.

When the tax authorities seize the goods, goods or other property, the tax authorities must open a receipt; and the seizure of goods, goods or other property must be paid in a list.

Application for extension of the right to declare

Taxpayers should not be on schedule for tax declaration or submit the withholding, collecting taxes report, shall submit a written application for extension of the tax authorities within the prescribed time limit, have been approved in the period approved by the handle. The delayed approval for declaration, submit the matters shall be approved in accordance with the previous period of real pay tax or the tax authority tax prepay taxes to pay tax in the provisions of the tax law, and within the approved extension for the tax settlement.

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