In tax administrative penalties, the administrative counterpart must enjoy the following rights: 1. The right to know: The administrative counterpart has the right to know the specific facts, reasons and legal basis for the penalty so that he can effectively exercise his rights. Right of defense. 2. Right of defense: The administrative counterpart has the right to make statements and defense, including providing relevant evidence and explaining facts, and rebutting the tax authorities’ accusations. 3. Right of defence: The administrative counterpart has the right to submit written defences, and require the tax authorities to conduct a reasonable review and reply to their defences. 4. Right of proof: The administrative counterpart has the right to provide evidence to prove his or her innocence or reduce his or her illegal liability, and also has the right to request the tax authorities to provide relevant evidence. 5. Right to hearing: The administrative counterpart has the right to request a hearing so that he can argue and defend the facts and reasons of the case. 6. Right to appeal: The administrative counterpart has the right to appeal against the tax authority’s penalty decision and request the superior tax authority or relevant administrative authorities to review and review its penalty decision.