1.税务行政许可直接涉及申请人与他人之间重大利益关系,申请人、利害关系人在被告知听证权利之日起5日内提出听证申请的事项。
1 the tax administrative license directly relates to the significant interest relationship between the applicant and the other person, and the applicant and the interested party put forward the application for the hearing within 5 days from the date of the hearing.
2.法律、法规规定实施税务行政许可应当听证的事项;
2 matters to be heard in the implementation of the tax administrative licensing provisions in laws and regulations;
3.税务机关认为需要听证的其他涉及公共利益的税务行政许可事项;
3 tax authorities believe that the need for the hearing of other public interest in the tax administrative licensing matters;
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