Persons related to the taxpayer of the taxpayer

The rights of the taxing entity mainly include the right of tax administration, the right of tax collection, the right of tax inspection, the right of tax administrative punishment, etc.; Its obligations mainly include taxation according to law, tax reduction and exemption according to law, service to taxpayers, confidentiality of secrets, avoidance according to law, and tax inspection according to law.

The rights of taxpayers mainly include the right to know about taxation, the right to request confidentiality, the right to apply for tax reduction and exemption, the right to apply for tax refund, the right to make a statement and defense, the right to tax relief, the right to accuse and report and reply to the infiltration, the right to request recusal, and the right to obtain tax payment certificates. Its main obligations are mainly to handle tax registration in accordance with the law, set up account books in accordance with the law, correctly calculate and keep the account books and relevant materials, issue and use invoices in accordance with the regulations, make tax declarations on time, pay or release taxes on time, and consciously accept tax inspections.

The taxpayer refers to the party that fulfills the tax obligation and pays the tax in accordance with the law in the tax legal relationship.

One is the concept of taxpayer in a narrow sense, that is, the taxpayer only refers to the taxpayer. The other is the concept of taxpayer in a broad sense, that is, the relevant subjects whose main obligations performed in tax collection activities are tax obligations in nature are called taxpayers.

Taxpayers are the most important and extensive taxpayers, and they are the units and individuals directly liable for tax payment as stipulated by law. Taxpayers are the subject of the tax procedure law and the tax entity law, and are the tax collection and administration law.

and the general elements that must be clearly defined in the various tax laws. To determine whether an entity is a taxpayer, there must be clear provisions in the law in terms of form, which is a requirement of the statutory principle of taxation. When the law stipulates the status of a certain subject in tax collection activities, it must, on the one hand, consider its civil subject in private law activities.

Status, for example, whether they belong to a natural person, a legal person, or another organization that is not an unincorporated person, because different identities determine whether they can be the subject of certain tax collection activities.

The obligations of the taxpayer include the following:

1. Handle tax registration on time in accordance with the law.

change or re-registration;

2. Set up account books in accordance with the law, and use relevant vouchers legally and correctly;

3. Submit tax returns to the in-charge tax authorities on a regular basis according to regulations.

financial and accounting statements and other relevant information;

4. Make tax declarations on schedule, and pay taxes and dusty codes in time and in full;

5. Take the initiative to accept and cooperate with the tax inspection of the tax authorities, and truthfully report its production and operation.

and tax payment situation, and provide relevant information to talk about;

6. Taxpayers who violate the provisions of the multiplication law shall pay late fees according to the regulations of the brother bureau.

fines, and other statutory penalties.

1. The right to defer tax payment;

2. Apply for tax reduction and exemption;

3. The right to apply for refund of overpaid tax;

4. Entrust the right to tax affairs;

5. Require the tax authorities to bear the right to compensate for compensation;

6. The right to apply for reconsideration and file a lawsuit.

The taxpayer refers to the party that fulfills the tax obligation and pays the tax in accordance with the law in the tax legal relationship. In the narrow sense, the taxpayer only refers to the taxpayer; In the broad concept of taxpayers, the main obligations performed by Huai Na in tax collection activities are called taxpayers in nature, including taxpayers, withholding agents, tax guarantors, etc.

Taxpayers enjoy the right to know, the right to confidentiality, the right to tax supervision, the right to choose the method of tax declaration, the right to apply for an extension of declaration, the right to apply for an extension of tax payment, the right to apply for a refund of overpaid tax, and the right to enjoy preferential tax treatment in accordance with the law. The status assigned to taxpayers is conducive to clarifying their rights and obligations in tax collection activities and protecting their legitimate rights and interests in accordance with the law.

Legal analysis: The subject of corporate income tax is legal persons, natural persons and other economic organizations. Enterprise income tax is a kind of income tax levied on the production and operation income and other income of domestic enterprises and other organizations that obtain income.

Taxpayers of enterprise income tax include all kinds of enterprises, public institutions, social organizations, private non-enterprise units and other organizations engaged in business activities. Sole proprietorship enterprises and partnership enterprises are not enterprise income tax payers. The enterprise income tax adopts the dual jurisdiction of the jurisdiction of the place of income and the jurisdiction of the resident, and divides the enterprise into resident enterprises and non-resident enterprises, and determines different tax liabilities respectively.

"Resident enterprise" refers to an enterprise established in accordance with the law within the territory of China, or established in accordance with the laws of a foreign country (region) but with an actual management organization within the territory of China. Non-resident enterprises refer to enterprises established in accordance with the laws of foreign countries (regions) and whose actual management institutions are not in China, but have established institutions or places in China, or enterprises that have not established institutions or places in China, but have income in China. The corporate income tax rate is 25% proportional rate.

20% for non-resident enterprises. The corporate income tax rate is the statutory rate at which the corporate income tax payable is calculated. The tax reduction and exemption of the income tax of enterprises refers to a flexible adjustment measure adopted by the state to encourage and support the development of enterprises or certain special industries by using the economic lever of taxation.

The principle of the enterprise income tax regulations stipulates that Tonggao has two preferential tax reductions and exemptions, one is that enterprises in ethnic regional autonomous areas need to be taken care of and encouraged, and with the approval of the provincial people, regular tax reductions or exemptions can be implemented; Second, the laws, administrative regulations and relevant provisions of the enterprise to give tax reduction and exemption shall be implemented in accordance with the regulations.

Legal basisEnterprise Income Tax Law of the People's Republic of China

Article 1 Within the territory of the People's Republic of China, enterprises and other organizations that obtain income (hereinafter referred to as enterprises) shall pay enterprise income tax in accordance with the provisions of this Law for taxpayers of enterprise income tax. This Law does not apply to sole proprietorship enterprises and partnership enterprises. Article 3 Resident enterprises shall pay enterprise income tax on their income within and outside China.

If a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by the establishment or place in China, as well as the income that occurs outside China but has an actual connection with the institution or place established by the non-resident enterprise. If a non-resident enterprise has not established an institution or place in China, or if it has established an institution or place but the income obtained has no actual connection with the institution or place it has established, it shall pay enterprise income tax on its income in China.

The taxpayer refers to the party that fulfills the tax obligation and pays the tax in accordance with the law in the tax legal relationship.

Taxpayers are divided into taxpayers in the narrow sense and taxpayers in the broad sense. In the narrow sense, taxpayers only refer to taxpayers, and refer to natural persons, legal persons and other organizations that are directly liable for tax payment in accordance with the provisions of the tax law; In a broad sense, the taxpayer refers to the main obligations performed in the tax collection activities and the relevant entities that are tax obligations in nature, including taxpayers, withholding agents, tax guarantors, etc. China has passed the Law of the People's Republic of China on the Administration of Tax Collection and Collection, which stipulates the obligations of taxpayers.