This is the most basic right of tax authorities. According to the provisions of China's tax administration law, the tax authorities' tax collection rights mainly include: the right to require taxpayers to handle tax registration, set up accounting books, legally use accounting vouchers and invoices, and declare and pay taxes according to law; Have the right to obtain information related to tax payment; In accordance with the provisions or authorization of laws and administrative regulations, they have the right to examine and approve tax reduction, exemption and deferred tax payment.

(two) the right to interpret the tax law

It refers to the right of the relevant tax authorities to make corresponding interpretations of certain tax laws within a certain scope according to the provisions of the tax laws. Interpretation of tax law is the need to ensure the flexibility, accuracy and effectiveness of tax law.

(3) the right to assess taxes

It refers to the right of tax authorities to estimate the tax base or directly estimate the tax amount according to certain methods when it is difficult to accurately verify the tax base of taxpayers under certain circumstances. China's tax collection and management law gives tax authorities three rights of tax estimation:

First, the taxpayer has not set up account books, or the accounts are chaotic and the relevant information is incomplete, which makes it difficult to audit the accounts;

Second, taxpayers have the obligation to pay taxes, but fail to declare their taxes within the prescribed time limit, and are ordered by the tax authorities to declare within a time limit, and still fail to declare within the time limit;

Third, in the business dealings between taxpayers and affiliated enterprises, taxpayers reduce their taxable income or income by not charging or paying the price and expenses according to the business dealings between independent enterprises, so as to achieve the purpose of tax avoidance.

(4) the right of entrusted collection.

It refers to the right of tax authorities to entrust organs or units without tax management rights to collect part of taxes according to the authorization of tax law. The entrusted unit or organ has the right to collect taxes within a certain range only after it promises to collect them. Article 32 of the detailed rules for the implementation of China's tax collection and management law stipulates: "The tax authorities may entrust the relevant units to collect a small amount of scattered taxes according to the relevant provisions of the state and issue a certificate of entrustment. The entrusted unit shall, in accordance with the requirements of the collection certificate, collect taxes in the name of the tax authorities according to law. " For example, some places in our country entrust the grain department to collect agricultural taxes, and some places entrust village-level administrative organizations to collect slaughter taxes, and so on.

(5) Tax preservation right

It refers to the right of tax authorities to restrict taxpayers from transferring or disposing of commodities, goods or other property before the prescribed tax payment period according to law. China's tax law stipulates that taxpayers without business licenses refuse to pay taxes; Or taxpayers engaged in production and business operations are suspected of tax evasion, have obvious signs of transferring or hiding taxable commodities, goods and other property within the tax payment period determined before the tax payment period, and cannot provide tax payment guarantee; When an individual wants to leave the country because of tax arrears, the tax authorities can exercise the right of tax preservation according to law.

(6) executive power

It refers to the right of tax authorities to take compulsory measures to collect taxes on units and individuals that fail to fulfill their tax obligations. In a sense, enforcement is the continuation of tax preservation. Without execution, the protection of tax law enforcement is not sufficient and authoritative.

(seven) the right to tax inspection

It refers to the right of tax authorities to inspect the taxpayer's account books, tax payment materials and production and business premises in accordance with the law in order to determine the taxpayer's tax base and prevent tax crimes. For example: check the account books, income vouchers, bank accounts and related tax payment materials of taxpayers and related personnel; Check the production and business premises and freight yards of taxpayers, withholding agents and other taxpayers, and collect evidence by means of audio recording, video recording, photographing and copying; Check the relevant documents, vouchers and materials left by taxpayers at stations, docks, airports and post offices.

(8) The right of tax recovery.

It refers to the right of tax authorities to recover the tax that taxpayers or withholding agents have not paid or underpaid for various reasons within the statutory time limit. There are three provisions on the time limit for tax recovery in China's tax law: under normal circumstances, the time limit for tax recovery is 3 years; If the unpaid or underpaid tax exceeds 6,543,800 yuan, the payback period is 654.38+ 00 years; The tax authorities have the right to recover the tax underpaid due to tax evasion and tax fraud indefinitely.

(9) Power of administrative punishment

It refers to the right of tax authorities to impose sanctions on taxpayers' illegal acts according to legal standards. The power of administrative punishment is an important right of tax authorities and the most powerful guarantee for the implementation of tax law. Fine is the basic form of tax administrative punishment.

(10) Administrative discretion

No law, no matter how strict, can stipulate every detail of every administrative act. Therefore, when legislating, the administrative organs must be given the space of discretion, so that they can handle the new administrative relations flexibly, that is, they have certain discretion.

Tax administrative discretion refers to the decision made by tax authorities to deal with or sanction specific events or specific people according to the scope or principles stipulated by laws and regulations, the purpose and spirit of laws and regulations, and the requirements of public interests.

In the tax legal relationship, there is no right without obligation, and there is no obligation without right. Rights and obligations are the relationship of unity of opposites. The rights and obligations of tax authorities are also the unity of opposites. The obligations of the tax authorities mainly include:

1. Obligation to handle tax registration and issue tax payment vouchers according to law.

2. Taxes shall be levied according to law, and taxes shall not be illegally levied, stopped, overpaid or underpaid; The tax collected shall be turned over to the state treasury in full and on time, and shall not be withheld or remitted; Deal with tax reduction or exemption according to law, and refund the overpaid tax in time.

3. Obligation of confidentiality. When conducting tax inspection, the tax authorities have the obligation to keep secrets for the inspected; The tax authorities shall keep confidential the informants who report violations of tax laws and administrative regulations.

4. Obligations in the process of tax preservation. Tax authorities improperly implement tax preservation measures, or taxpayers have paid taxes within the time limit, they should immediately lift tax preservation measures; Tax authorities must issue receipts when seizing commodities, goods or other property; When goods, articles or other property are sealed up, a list must be issued.

5. The obligation to hear reconsideration. The tax authorities have the obligation to accept the matters that taxpayers apply for reconsideration and make a reconsideration decision within the prescribed time limit.

6. Burden of proof in tax administrative cases. As the defendant, the tax authorities have the obligation to provide evidence of specific administrative acts and the normative documents on which they are based.