(1) enjoy the right of tax reduction, tax exemption and preferential treatment provided for by the state tax law.
(2) the right to apply for extension of declaration and extension of tax payment.
(3) the right to apply for the collection of tax payment in accordance with the law.
(4) the right to present and defend specific administrative actions.
(5) if the administrative act of the tax authorities is improper and the legitimate interests of the taxpayer are suffered, the taxpayer shall have the right to demand compensation from the tax authorities.
(6) taxpayers have the right to require the tax authorities to keep confidential their production, operation and financial condition and relevant information.
(7) if the taxpayer does not have the obligation to collect, withhold or remit the goods according to regulations, he shall have the right to refuse the tax authorities to comply with the obligation to collect, withhold or remit the tax payment according to law.
(8) the taxpayer has the right to apply for reconsideration and to bring a lawsuit to the court and request a hearing for the specific administrative act made by the tax authorities.
(9) taxpayers have the right to expose, report and prosecute all kinds of illegal acts of the tax authorities and their staff members, and have the right to report violations of tax laws and administrative regulations.
(10) taxpayers have the right to consult the tax authorities on tax laws and regulations.
(11) taxpayers and withholding agents have the right to entrust legal intermediaries to handle tax related matters.
(12) taxpayers with foreign investment enterprises and foreign enterprises have the right to keep accounts in the same foreign language.
(13) individual industrial and commercial households have the right to employ chartered accountants or accountants authorized by the tax authorities for the construction of accounts and the handling of accounts.
(14) taxpayers have the right to receive and purchase invoices according to regulations.
(15) taxpayers have the right to apply to the tax authorities for VAT as general taxpayer according to the provisions of the tax law.
(16) the taxpayer has the right to refuse the tax inspectors' illegal inspection.
(17) other rights stipulated by the laws and administrative regulations of the state.