@纳税人，权利和义务清单一图读懂

Core Viewpoint - The article outlines the rights and obligations of taxpayers, emphasizing the importance of compliance with tax regulations and the processes for applying for extensions, refunds, and tax benefits [9][10][11]. Taxpayer Rights - Taxpayers have the right to apply for an extension of tax declaration if they cannot meet the deadline, subject to approval from the tax authority [7]. - Taxpayers can request a delay in tax payment for up to three months if they face special difficulties, with approval from the local tax bureau [8]. - Taxpayers are entitled to a refund of overpaid taxes within ten days of the tax authority's discovery, or within three years if they identify the overpayment themselves [9]. - Taxpayers can apply for tax reductions or exemptions according to legal provisions, and must report any changes in eligibility within 15 days [10]. - Taxpayers have the right to appoint a tax agent for various tax-related matters, including tax registration and filing [11]. Taxpayer Obligations - Taxpayers must register with the tax authority within 30 days of obtaining a business license [16]. - Taxpayers are required to file tax declarations even if no tax is owed during the reporting period [18]. - Timely payment of taxes is mandatory, with penalties for late payments accruing daily at a rate of 0.05% [18]. - Taxpayers must cooperate with tax inspections and provide accurate information regarding their business operations [18]. - Taxpayers are obligated to provide timely updates to the tax authority regarding any significant changes in their business status [18].