今天濟(jì)南代理記賬公司編制了“納稅人應(yīng)盡的法律義務(wù)”，祝你閱讀愉快！
Jinan bookkeeping agency company created today "taxpayer's legal obligation", I wish you a happy reading!
一是依法接受稅務(wù)檢查。納稅人、扣繳義務(wù)人必須接受稅務(wù)機(jī)關(guān)依法進(jìn)行的稅務(wù)檢查，如實(shí)反映情況、提供有關(guān)資料及證明材料;不得拒絕、隱瞞。
One is examined for tax in accordance with the law.Taxpayers and withholding agents must receive the tax authorities in accordance with the law of tax check, truthfully report the situation to them and provide the relevant information and documents;Shall not refuse, conceal.
二是依法提供協(xié)助。稅務(wù)機(jī)關(guān)依法進(jìn)行稅務(wù)檢查時(shí)，有關(guān)部門和單位應(yīng)當(dāng)支持、協(xié)助，向稅務(wù)機(jī)關(guān)如實(shí)反映納稅人、扣繳義務(wù)人和其他當(dāng)事人的與納稅或者與代扣代繳、代收代繳稅款有關(guān)的情況，提供有關(guān)資料及證明材料。
Second is to provide assistance in accordance with the law.Tax authorities in accordance with the law of tax inspection, the relevant departments and units shall support and assist, truthfully report to tax authorities taxpayers and withholding agents and other parties concerned to pay taxes or related to its tax withholding and collecting, provide relevant information and documents.
三是依法解繳稅款。納稅人、扣繳義務(wù)人按照法律、行政法規(guī)規(guī)定或者稅務(wù)機(jī)關(guān)依照法律、行政法規(guī)的規(guī)定確定的期限繳納或者解繳稅款。
3 it is between a in accordance with the law.Taxpayers and withholding agents in accordance with the laws, administrative rules and regulations or the tax authority in accordance with the provisions of laws and administrative regulations, pay or between a sure time.
四是依法結(jié)清稅款或提供擔(dān)保。欠繳稅款的納稅人或法定代表人需要出境的，應(yīng)當(dāng)在出境前向稅務(wù)機(jī)關(guān)結(jié)清應(yīng)納稅款、滯納金或者提供擔(dān)保。欠繳稅款較大的納稅人，在處分其不動(dòng)產(chǎn)或者大額資產(chǎn)之前，應(yīng)當(dāng)向稅務(wù)機(jī)關(guān)報(bào)告。
Four is in accordance with the settlement of tax or provide guarantee.Outstanding taxes of a taxpayer or need out of the country, by the legal representative shall be in front of the exit to the tax authorities to settle all payable taxes, overdue payment fines or provide guarantees.Outstanding taxes of large taxpayer, before its real estate or large assets, they shall report to the tax authorities.
五是依法取得法律救濟(jì)。納稅人、扣繳義務(wù)人、納稅擔(dān)保人與稅務(wù)機(jī)關(guān)在納稅上發(fā)生爭(zhēng)議時(shí)，必須先依照稅務(wù)機(jī)關(guān)的納稅決定，繳納或者解繳稅款及滯納金，或者提供相應(yīng)的擔(dān)保，然后可以依法申請(qǐng)行政復(fù)議;對(duì)行政復(fù)議決定不服的，可以依法向人民法院起訴。
Five is in accordance with the law to obtain the legal relief.Taxpayers and withholding agents, tax payment guarantor and taxation authority on the tax dispute, must be in accordance with the tax authorities of tax, tax payment or deposited and fine for delaying payment, or to provide corresponding guarantee, then can apply for administrative reconsideration in accordance with the law;Not satisfied with the administrative reconsideration decision, he may bring a suit in a people's court according to law.
六是國(guó)家法律、行政法規(guī)規(guī)定的其他義務(wù)。
Six is the national laws, administrative rules and regulations of other obligations.
濟(jì)南代理記賬公司提醒納稅人唯有全面了解自己的法定權(quán)利與義務(wù)，做到“知彼知己”，方能避免不必要的稅務(wù)處罰和稅務(wù)負(fù)擔(dān)，減少不必要的稅務(wù)上的麻煩，盡最大限度地降低稅務(wù)成本和風(fēng)險(xiǎn)。
Jinan bookkeeping agency company remind taxpayer only a full understanding of their own legal rights and obligations, do "know both sides", in order to avoid unnecessary tax penalties and tax burden, reduce unnecessary trouble on tax, minimize the tax cost and risk.
以上是濟(jì)南代理記賬公司所分享。
Above is the share jinan bookkeeping agency co., LTD.
濟(jì)南代理記賬公司：http://www.m.cdmlwx.com