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 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 the hearing shall be held in public;
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.
. 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;