纳税扣押 [
nà shuì kòu yā]
lien for taxes
- 74纳税人有向税务机关索取扣押、查封商品、货物或财产收据、清单的权利。
Tax payers have the right to obtain from tax authorities the detailed receipts and list of the detained , seized goods or merchandise or property. - 税务机关在执行扣押、查封商品、货物时,纳税人有要求税务机关通知其本人到场的权利。
Tax payers have the right to demand to be informed of presence on the spot by tax authorities when detainment or seizure of goods or merchandise is being executed. - 纳税人有对税务机关查封、扣押、冻结财产等行政行为不服,而向法院提起行政诉讼的权利。
Tax payers have the right to bring administrative prosecution to court when they object to the administrative enforcement of property seizure,detainment or freeze.
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