Make full use of legal rights to solve tax inspection disputes
(A) the use of the right to know about the situation
Article 31 of the Administrative Punishment Law stipulates that before making a decision on administrative punishment, the administrative organ shall inform the parties of the facts, reasons and basis for making the decision on punishment, and inform the parties of their rights according to law. Article 4 of the Measures for the Implementation of the System of Separating Investigation and Collection of Evidence from Punishment Decisions in Tax Cases stipulates that after investigation and collection of evidence in tax cases, the investigation agencies of tax authorities shall promptly put forward suggestions on punishment if they should be given tax administrative punishment according to law, make a Notice on Tax Administrative Punishment Matters and serve it on the parties concerned. That is, before the tax authorities inspect taxpayers and make illegal identification and punishment decisions on related issues, taxpayers have the right to know the facts, reasons and basis for making decisions in advance.
Taxpayers can take corresponding measures to safeguard their legitimate rights and interests after mastering the facts, reasons and basis of illegal acts. After understanding the investigation and handling of tax cases, if taxpayers find that the facts are inconsistent, the evidence is insufficient, the basis is insufficient and the reasons are improper, they can promptly put forward to the tax inspectors and suggest them to correct or adjust. Under certain conditions, present yourself or ask an agent to negotiate with the tax authorities, such as requesting a hearing.
(B) the right to use the hearing to safeguard their own rights and interests
If the specific negotiation between the taxpayer and the tax inspector fails and the two sides cannot reach an agreement, the taxpayer can further use his right of hearing and defend oneself to get to the bottom of the problem. One of the effective ways for taxpayers to participate in dealing with violations of regulations is to use the right of hearing to exchange views face to face with the tax authorities and use legal weapons to protect their legitimate rights and interests as much as possible.
Article 40 of the Administrative Punishment Law stipulates that before an administrative organ makes a large fine, it shall inform the parties concerned of their right to a hearing according to law. That is, before the tax administrative punishment decision is formally made, the parties are given an opportunity to defend themselves. That is, at the hearing, taxpayers have the right to defend themselves, cross-examine, make a final statement and apply for re-verification of relevant evidence. If the facts, reasons and evidence defended by taxpayers are found to be valid after review by the tax authorities, the original opinions on tax administrative punishment will be changed.
Correct use of the right of hearing is conducive to protecting the legitimate rights and interests of taxpayers and making correct administrative penalties by tax authorities. However, in practice, few taxpayers apply for a hearing and almost give up the right to a hearing. Article 41 of the Administrative Punishment Law stipulates that the decision of tax administrative punishment that the administrative organ refuses to listen to the statements and defenses of the parties cannot be established. Article 42 stipulates that the parties shall not bear the expenses for organizing the hearing by the administrative organ. Article 32 also stipulates that the administrative organ shall not aggravate the punishment because of the defense of the parties.