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纳税人与税务机关发生纳税争议不能直接向法院起诉的有 -法律知识
释义
法律分析:
纳税人、扣缴义务人、纳税担保人同税务机关在纳税上发生争议时,必须先依照税务机关的纳税决定缴纳或者补缴税款及滞纳金或者提供相应的担保,然后可以依法申请行政复议行政复议决定不服的,可以依法向人民法院起诉。不服税务机关作出补缴税款的处理决定,行政相对人依照法律应先缴纳税款或者提供相应的担保后,方可申请复议。且实行复议前置原则。
法律依据:
《中华人民共和国行政诉讼法》 第十一条 人民法院只能受理因具体行政行为引起的税务行政争议案。
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更新时间:2025/4/6 19:25:01