(1) taxpayers have the duty to pay taxes in accordance with the law.
(2) a taxpayer in accordance with the tax law to apply for tax registration, change or cancellation of tax registration obligations, and use tax registration certificates in accordance with the regulations, shall not be lent, altered, damaged, sold or forged tax registration certificate.
(3) taxpayers have the obligation to set up books according to regulations.
(4) taxpayers have the duty to apply for tax declaration in accordance with the tax law, submit tax returns, financial statements, and other materials required by the tax authorities for taxpayers to submit. If the case cannot be handled on time due to special circumstances, it shall be reported to the tax authorities for approval.
(5) taxpayers have the duty to pay taxes in accordance with the tax period stipulated in the tax law.
(6) taxpayers shall keep and use invoices in accordance with the provisions of the tax laws and administrative regulations.
(7) taxpayers in tax arrears to exit, should be to the tax authorities before leaving settle the amount of tax payable or provide a guaranty.
(8) taxpayers shall accept the tax inspection of the tax authorities, truthfully reflect the situation and provide relevant supporting materials, and may not refuse or conceal them.
(9) the taxpayer and the tax authorities tax dispute occurs, the tax payment guarantee provided in the taxpayers to pay taxes and fines or, may apply for administrative reconsideration, the administrative reconsideration decision, to the people's court according to law. If the taxpayer refuses to accept the administrative penalty decision or the tax preservative measures adopted by the tax authorities or the compulsory enforcement measures for taxation, he may apply for administrative reconsideration in accordance with the law, and may also file a lawsuit with the people's court in accordance with the law.
(10) the withholding agent has the obligation to withhold, remit and collect taxes.
(11) other obligations prescribed by the laws and administrative regulations of the state.