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What legal rights does the tax counterpart enjoy in tax administrative punishment?
Five rights of administrative counterpart stipulated in Article 6 of the Administrative Punishment Law:

First, the right to make statements;

Second, defend oneself;

Third, the right of reconsideration;

Fourth, the right to litigation;

Five, the right to claim compensation.

In addition, in the procedure of administrative punishment, the administrative counterpart shall enjoy the following procedural rights:

First, the right to request a hearing;

Second, the right to apply for withdrawal;

Third, the power of attorney;

Fourth, the right of cross-examination;

V. Right of appeal;

Sixth, the right to report;

Seven, the right to apply for payment of fines by installments and the right to apply for extension of tax payment;

Eight, apply for the right to pay a fine on the spot;

Right to refuse to pay a fine-when the administrative organ fails to issue a fine receipt.