今天济南代理记账公司编制了“纳税人应尽的法律义务”，祝你阅读愉快！
Jinan bookkeeping agency company created today "taxpayer's legal obligation", I wish you a happy reading!
一是依法接受税务检查。纳税人、扣缴义务人必须接受税务机关依法进行的税务检查，如实反映情况、提供有关资料及证明材料;不得拒绝、隐瞒。
One is examined for tax in accordance with the law.Taxpayers and withholding agents must receive the tax authorities in accordance with the law of tax check, truthfully report the situation to them and provide the relevant information and documents;Shall not refuse, conceal.
二是依法提供协助。税务机关依法进行税务检查时，有关部门和单位应当支持、协助，向税务机关如实反映纳税人、扣缴义务人和其他当事人的与纳税或者与代扣代缴、代收代缴税款有关的情况，提供有关资料及证明材料。
Second is to provide assistance in accordance with the law.Tax authorities in accordance with the law of tax inspection, the relevant departments and units shall support and assist, truthfully report to tax authorities taxpayers and withholding agents and other parties concerned to pay taxes or related to its tax withholding and collecting, provide relevant information and documents.
三是依法解缴税款。纳税人、扣缴义务人按照法律、行政法规规定或者税务机关依照法律、行政法规的规定确定的期限缴纳或者解缴税款。
3 it is between a in accordance with the law.Taxpayers and withholding agents in accordance with the laws, administrative rules and regulations or the tax authority in accordance with the provisions of laws and administrative regulations, pay or between a sure time.
四是依法结清税款或提供担保。欠缴税款的纳税人或法定代表人需要出境的，应当在出境前向税务机关结清应纳税款、滞纳金或者提供担保。欠缴税款较大的纳税人，在处分其不动产或者大额资产之前，应当向税务机关报告。
Four is in accordance with the settlement of tax or provide guarantee.Outstanding taxes of a taxpayer or need out of the country, by the legal representative shall be in front of the exit to the tax authorities to settle all payable taxes, overdue payment fines or provide guarantees.Outstanding taxes of large taxpayer, before its real estate or large assets, they shall report to the tax authorities.
五是依法取得法律救济。纳税人、扣缴义务人、纳税担保人与税务机关在纳税上发生争议时，必须先依照税务机关的纳税决定，缴纳或者解缴税款及滞纳金，或者提供相应的担保，然后可以依法申请行政复议;对行政复议决定不服的，可以依法向人民法院起诉。
Five is in accordance with the law to obtain the legal relief.Taxpayers and withholding agents, tax payment guarantor and taxation authority on the tax dispute, must be in accordance with the tax authorities of tax, tax payment or deposited and fine for delaying payment, or to provide corresponding guarantee, then can apply for administrative reconsideration in accordance with the law;Not satisfied with the administrative reconsideration decision, he may bring a suit in a people's court according to law.
六是国家法律、行政法规规定的其他义务。
Six is the national laws, administrative rules and regulations of other obligations.
济南代理记账公司提醒纳税人唯有全面了解自己的法定权利与义务，做到“知彼知己”，方能避免不必要的税务处罚和税务负担，减少不必要的税务上的麻烦，尽最大限度地降低税务成本和风险。
Jinan bookkeeping agency company remind taxpayer only a full understanding of their own legal rights and obligations, do "know both sides", in order to avoid unnecessary tax penalties and tax burden, reduce unnecessary trouble on tax, minimize the tax cost and risk.
以上是济南代理记账公司所分享。
Above is the share jinan bookkeeping agency co., LTD.
济南代理记账公司：http://www.jnqqjz.com
