(1) taxpayers have the duty to pay taxes in accordance with the law.

 

(2) the taxpayers have to apply for tax registration in accordance with the provisions of the tax law, alteration or cancellation of tax registration of obligation, and use tax registration certificates in accordance with the relevant provisions, and may not be lent, altered, damaged, sold or forged tax registration certificates.

 

(3) the taxpayer has the obligation to set up account books in accordance with provisions.

 

(4) the taxpayer shall be dealt with in accordance with the provisions of the tax law tax returns, submit tax returns, financial and accounting reports and tax authorities require taxpayers to submit the other materials. Unable to deal with due to special circumstances, should be reported to tax authorities for approval.

 

(5) payers have, in accordance with the provisions of the tax law of the obligation of tax assessable period.

 

(6) the taxpayer according to tax laws and administrative regulations, the provisions of the custody and use of invoices.

 

(7) taxpayer outstanding taxes need to leave the country, shall settle all payable taxes to the tax authority before an exit or provide guarantees.

 

(8) taxpayers to the tax authorities to accept tax examination, truthfully report the situation to them and provide relevant proof materials, and shall not refuse, hide.

 

(9) taxpayer and taxation authority tax dispute occurs, the taxpayers to pay taxes and the late fee or provide a tax payment guarantee, can apply for administrative reconsideration, not satisfied with the administrative reconsideration decision, he may bring a suit in a people's court in accordance with law. Taxpayers to the tax authorities to make a decision on punishment or tax preservation measures, the tax enforcement measures disaffected, can apply for administrative reconsideration in accordance with the law, also may bring a suit in a people's court in accordance with law.

 

(10) withholding agents shall have the duty to its tax withholding and collecting.

 

(11) the national laws, administrative rules and regulations of other obligations.