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听证由税务机关负责法制工作的机构主持,按照下列程序进行
来 源:www.71-fuwu.com     发布时间:2016-8-4 10:34:22

1.税务机关应当指定审查该税务行政许可申请的税务人员以外的人员为听证主持人,申请人、利害关系人认为主持人与该税务行政许可事项有直接利害关系的,有权申请回避;


1. The tax authorities shall designate a review the tax administrative license application of tax personnel outside the personnel as the chairperson of the hearing, the applicant, interested people think the host or hostess of the tax administrative licensing matters have direct interest, have the right to apply for withdrawal;


2.税务机关应当于举行听证的7日前将举行听证的时间、地点通知申请人、利害关系人,必要时予以公告;


2 the tax authority shall hold a hearing on the time and place of hearing of the 7 days before the hearing, notify the applicant, interested parties, if necessary, to be announced;


3.听证应当公开举行;


3 the hearing shall be held in public;


4.听证应当制作笔录,听证笔录应当交听证参加人确认无误后签字或者盖章。税务机关应当根据听证笔录,作出税务行政许可决定。


4 the hearing shall make a record, the record of the hearing shall be submitted to the hearing participants to sign or seal after the confirmation. The tax authorities shall make a decision on the tax administration permission according to the record of the hearing.


6.举行听证时,审查该税务行政许可申请的税务人员应当提供审查意见的证据、理由,申请人、利害关系人可以提出证据,并进行申辩和质证;


. at public hearings, review the tax administrative license application for tax personnel shall provide opinions on the examination of the evidence and reasons, the applicants, interested persons can present evidence, and pleadings and cross examination;



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