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行政处罚听证对于很多纳税人来说还有些陌生。其实,为切实保护纳税人合法权益,早在1996年我国就出台了《税务行政处罚听证程序实施办法(试行)》(国税发[1996]190号),办法明确规定:税务机关对公民做出二千元以上(含本数)罚款或者对法人或者其他组织做出一万元以上(含本数)罚款的行政处罚之前,应当告知当事人有要求举行听证的权利。2013年10月23日,B公司依法向A市国家税务局
The administrative penalty hearing is still a bit unfamiliar to many taxpayers. In fact, in order to effectively protect the legitimate rights and interests of taxpayers, as early as 1996, China promulgated the Measures for the Implementation of Procedures for Hearing the Tax Administrative Penalty (Trial Implementation) (Guoshuifa [1996] No.190), which clearly stipulates that the tax authorities shall make Before the administrative penalty of more than 2,000 yuan (including the number) or a legal person or any other organization making a fine of 10,000 yuan or above, the party shall be informed of the right to request a hearing. On October 23, 2013, Company B legally referred the A State Revenue Agency