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纳税人以及扣缴义务人的主要权利之税收法律救济权
来 源:www.71-fuwu.com     发布时间:2016-7-18 10:22:56

纳税人对税务机关作出的决定,依法享有申请行政复议、提起行政诉讼、请求国家赔偿等权利。


The decision made by the taxpayer to the tax authorities shall have the right to apply for administrative reconsideration or bring an administrative lawsuit or claim for compensation from the state in accordance with the law.


纳税人、纳税担保人同税务机关在纳税上发生争议时,必须先依照税务机关的纳税决定缴纳或者解缴税款及滞纳金或者提供相应的担保,然后可以依法申请行政复议;对行政复议决定不服的,可以依法向人民法院起诉。


The taxpayer and the tax payment guarantor in case of a dispute with the tax authorities on tax, we must first in accordance with the tax authorities tax decision to pay or remit the amount of tax and overdue fine or to provide a corresponding guarantee, then you can apply for administrative reconsideration in accordance with law; the administrative reconsideration refuses to accept the decision to file a lawsuit to the people's court in accordance with laws.


如对处罚决定、强制执行措施或者税收保全措施不服的,可以依法申请行政复议,也可以依法向人民法院起诉。


If the decision on punishment, compulsory enforcement measures or tax preservation measures against the law, you can apply for administrative reconsideration, can also be prosecuted to the people's court.


当税务机关的职务违法行为给纳税人和其他税务当事人的合法权益造成侵害时,纳税人和其他税务当事人可以要求税务行政赔偿。


When the duties of the tax authorities to taxpayers and other tax parties to the legitimate rights and interests of the infringement, the taxpayer and other tax parties may require the tax administrative compensation.


主要包括:


Mainly include:


一是纳税人在限期内已缴纳税款,税务机关未立即解除税收保全措施,使纳税人的合法权益遭受损失的;


First, the taxpayer has paid the tax within the time limit, the tax authorities did not immediately lift the tax preservation measures, so that the legitimate rights and interests of taxpayers suffered losses;


二是税务机关滥用职权违法采取税收保全措施、强制执行措施或者采取税收保全措施、强制执行措施不当,使纳税人或者纳税担保人的合法权益遭受损失的。


Second, the tax authority abuses illegal to take tax preservation measures, compulsory execution measures or adopt tax preservation measures, the compulsory execution measures improper, the taxpayer or tax payment guarantor of the legitimate rights and interests of losses.


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