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纳税人的主要权利之陈述与申辩权和申请退还多缴税款权
来 源:www.71-fuwu.com     发布时间:2016-7-19 10:00:58

陈述与申辩权


Statement and defense right


纳税人对税务机关所作出的行政处罚决定,享有陈述权、申辩权。


The administrative punishment decision made by the taxpayer to the tax authority, enjoy the right of statement and right of defense right.


陈述权是指纳税人对税务机关做出的决定所享有的陈述自己意见的权利。申辩权是指纳税人认为对税务机关作出的决定所主张的事实、理由和依据享有申诉和解释说明的权利。


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.


如果纳税人有充分的证据证明自己的行为合法,税务机关就无权对其实行行政处罚,即使纳税人的陈述或申辩不充分合理,税务机关也应当解释其行政处罚行为的原因,并将纳税人的陈述内容和申辩理由记录在案,以便在行政复议或司法审查过程中能有所依据。


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.


申请退还多缴税款权


To apply for a refund of the amount of tax payable


纳税人超过应纳税额缴纳的税款,税务机关发现后应当立即退还;纳税人自结算缴纳税款之日起三年内发现的,可以向税务机关要求退还多缴的税款并加算银行同期存款利息,税务机关及时查实后应当立即退还;


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;


涉及从国库中退库的,依照法律、行政法规有关国库管理的规定退还。税务机关发现纳税人多缴纳税款的,应当自发现之日起10日内办理退库;纳税人发现多缴税款的,税务机关应当自接到纳税人退还申请之日起30日内查实并办理退库手续。


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.



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