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纳税人的主要权利之依法要求听证的权利
来 源:www.71-fuwu.com     发布时间:2016-7-18 10:28:53

在对纳税人作出规定金额以上罚款的行政处罚之前,税务机关会向纳税人送达《税务行政处罚事项告知书》,告知纳税人已经查明的违法事实、证据、行政处罚的法律依据和拟将给予的行政处罚。


Before make an administrative penalty of fine for above a specified amount to the taxpayer, the tax authorities will service a "tax administrative punishment matters notification to the taxpayer, inform taxpayers have been identified illegal facts, evidence, the legal basis for administrative penalty, and quasi administrative penalties will be given.


对此,纳税人有权要求举行听证。税务机关应组织听证。如纳税人认为税务机关指定的听证主持人与本案有直接利害关系,有权申请主持人回避。


In this regard, the taxpayer has the right to request a hearing. The tax authorities shall organize the hearing. If the taxpayer believes that the designated hearing host and the case has a direct interest in the case, the right to apply for the host to avoid.


对应当进行听证的案件,税务机关不组织听证,行政处罚决定不能成立,但纳税人放弃听证权利或者被正当取消听证权利的除外。


In cases where the hearing shall be conducted, the tax authorities shall not organize the hearing, the administrative penalty decision shall not be established, but the taxpayer shall give up the right to the hearing or be cancelled due to the right of the hearing.



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