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Basic Content and Emerging Issues with the Tax Management Draft Law

机译:税收管理法草案的基本内容和新出现的问题

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摘要

The Tax Management Draft Law has 14 chapters and 123 articles, regulating tax management contents, including tax registration, declaration, payment, refund procedures, exemption and reduction, taxpayer information, tax inspection and examination, administrative coercion, taxation law violation settlement, petition and petition settlement, rights and obligations of taxpayers and tax management agencies; responsibility of State agencies, organisations and other individuals.
机译:税收管理法草案有14章123条,规范了税收管理的内容,包括税收登记,申报,支付,退税程序,减免,纳税人信息,税收检查和审查,行政强制,违反税收法的和解,请愿书和信访结算,纳税人和税务管理机构的权利和义务;国家机构,组织和其他个人的责任。

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