China's State Administration of Taxation has published a notice on its official website stating the rights and obligations of the country's taxpayers.
SAT sets out 14 rights for taxpayers, these are: the right to learn the truth; the right to privacy; the right to supervise tax collection; the right to choose the means of tax payment reporting; the right to apply for a suspension of tax payment; the right to apply for the return of extra tax payments; the right to enjoy preferential tax; the right to entrust a third party to handle tax affairs; the right to state and appeal taxes; the right to check if the tax department refuses to issue a tax examination certificate or tax examination notice; the right to enjoy tax services and legal relief; the right to attend a hearing; and the right to ask for a tax payment certificate.
SAT says it has set out the rights and obligations of the taxpayers according to the Tax Collection and Management Law of China and other relevant regulations to help taxpayers fulfill their tax payment obligations in a timely and accurate manner.