The rights of taxpayers include: the right to enjoy tax reduction and exemption as stipulated in the tax law; Have the right to apply for recovery of overpaid taxes according to law; In case of major difficulties in production and operation, they have the right to apply for installment, deferred payment of taxes or application for tax reduction or exemption according to law; Have the right to appeal against incorrect decisions of tax authorities; Have the right to report and expose the illegal acts of tax authorities and their staff to their superior competent departments and state supervision and inspection organs.
Taxpayers' obligations include: handling tax registration according to the provisions of the tax law; Handle tax returns according to the time limit and procedures stipulated in the tax law, and pay taxes on schedule; Provide timely accounting and financial statements to the tax authorities; Accept tax inspection, and truthfully reflect and provide relevant information and materials.
Supplementary definition: Taxpayer refers to the units and individuals who are obligated to pay taxes according to laws and administrative regulations. Taxpayers include two categories: taxpayers and withholding agents. And different taxes have different taxpayers.
Withholding agents are also called "withholding agents", that is, enterprises or units that have the obligation to deduct the tax payable from the taxpayer's income and pay it on their behalf. Determining the withholding agent is conducive to strengthening the source control of tax revenue, simplifying tax collection procedures and reducing tax loss. Withholding agents mainly fall into the following two categories:
(1) Units that pay income to taxpayers;
(2) Units that handle remittance for taxpayers.
Withholding agents are different from withholding agents. The withholding agent does not hold the taxpayer's income and cannot deduct the tax payable from the taxpayer's income. The withholding agent holds the taxpayer's income, so he can deduct the taxpayer's tax payable and pay it on his behalf. The tax authorities shall issue a withholding certificate to the withholding agent stipulated in the tax law, and clarify his withholding obligation. Withholding agents must strictly fulfill their withholding obligations. For those who fail to perform the withholding obligation, the tax authorities shall deal with them according to the seriousness of the case and order them to pay back the tax.
Withholding agents shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes as stipulated by laws and administrative regulations. Taxpayers may not refuse to withhold or collect taxes when withholding agents perform their obligations according to law. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay withholding agents the handling fees for withholding and collecting. (See Article 1 10 of the Collection and Administration Rules) The taxpayer is the so-called taxpayer or taxpayer, that is, the units and individuals who are obligated to pay taxes according to laws and administrative regulations. There are many different ways to divide taxpayers. According to the different identities of taxpayers in civil law, they can be divided into natural persons, legal persons and unincorporated units; According to the different scope of tax power, it can be divided into resident taxpayers and non-resident taxpayer. Different types of taxpayers have different rights and obligations in the tax legal relationship.
Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Withholding agents have the obligation to withhold taxes in their business activities and pay them to the state treasury. The tax authorities shall pay the withholding agent the withholding fee according to the provisions, and the withholding agent must withhold the tax according to the provisions of the tax law and pay it to the treasury within the prescribed time limit, otherwise it will be punished by law according to the provisions of the tax law.
The determination of withholding agents is based on the dispersion of income and taxpayers. Determining the withholding obligor is to adopt the method of source control to ensure the country's fiscal revenue, prevent tax evasion and simplify tax payment procedures. For example, China's individual income tax law stipulates that units and individuals who pay taxpayers' income are withholding agents.