纳税人以及扣缴义务人的主要权利之依法享受税收优惠权

来 源：www.71-fuwu.com     发布时间：2016-7-16 9:49:06

纳税人依法享有申请减税、免税、退税的权利，即纳税人有权根据法律、行政法规的规定向税务机关申请享受税收优惠的权利。但必须按照法定程序进行申请、审批。

Taxpayers shall enjoy the right to apply for tax reduction, tax exemption and refund in accordance with the law, that is, the right to apply to the tax authorities in accordance with the provisions of laws and administrative regulations to the tax authorities to enjoy preferential tax incentives. But must be in accordance with the statutory procedures for application and approval.

减税、免税期满，纳税人应当自期满次日起恢复纳税。减税、免税条件发生变化的，应当自发生变化之日起15日内向税务机关报告；不再符合减税、免税条件的，应当依法履行纳税义务。

Tax reduction, tax exemption expires, the taxpayer shall resume the next day from the expiration of the tax. Tax reduction and tax exemption conditions change, shall, within 15 days from the date of change of the tax authorities report; no longer meet the tax reduction, tax exemption conditions, shall perform their duties in accordance with the law.

纳税人享受的税收优惠需要备案的，应当按照税收法律、行政法规和有关政策规定，及时办理事前或事后备案。

Taxpayers to enjoy tax incentives need filing, shall be in accordance with the tax laws, administrative regulations and relevant policies and regulations, in time for pre or post record.

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