Statement and defense right
The administrative punishment decision made by the taxpayer to the tax authority, enjoy the right of statement and right of defense right.
Chen Shuquan refers to the right of the taxpayer to state his opinions on the decision made by the tax authorities. Defense refers to the right of the taxpayers that the facts, reasons and basis for the decisions made by the tax authorities claim shall enjoy the right to appeal and explain.
If a taxpayer has sufficient evidence to prove that their behavior is legal, tax authorities have no right to the implementation of administrative punishment, even if the taxpayer's statements or representations not sufficient and reasonable, the tax authorities should also explain why the administrative punishment of, and the taxpayers of the statements and defenses of the reasons on record, so that in the process of administrative reconsideration and judicial review can be based on.
To apply for a refund of the amount of tax payable
Taxpayers more than taxable amount to pay taxes, after the discovery of the tax authorities shall immediately refund; taxpayer since settlement pay taxes, has found within three years, to the tax authorities to request refund of overpaid taxes plus bank deposit interest rate for the same period, the tax authorities in a timely manner verified shall immediately refund;
Relating to the withdrawal from the Treasury, in accordance with the provisions of laws and administrative regulations on the management of the state treasury. The tax authorities found that taxpayers pay more tax, shall be from the day of finding up within 10 days for refunding; taxpayers found pay more tax, the tax authorities shall after receipt of the taxpayer refund application date verified within 30 days and for refunding procedures.