近日,玉门市地税局举行了机构分设成立以来第一例行政处罚听证会。此次听证会是因玉门市金龙歌舞厅业主苏亚芬未按期申报纳税,对玉门市地税局征管分局做出的税务行政处罚持有异议,应当事人的要求而举行的。金龙歌舞厅长期拖欠1998年9月至1999年5月经营期间应纳税款1.58万元,经该局征管分局多次下达催缴税款通知书,在限期内未进行改正,直至该局依法对其采取了强制执行措施,扣押了价值相当于税款及滞纳金的音响设备后,才补缴了全部税款及滞纳金1.9万元。该局依据《税收征收管理法》和《行政处罚法》的有关规定,对该歌舞厅送达了《税务行政处罚事项告知书》,对其未按规定申报纳税行为处以2000元的罚款。业主苏亚芬对此处罚有异议,写出书面申请要求举行听证。该局接到听证申请书后,立即对有关事项做了精心的准备,随后书面通 Recently, Yumen Local Taxation Bureau held the first case of administrative punishment hearing since the establishment of the establishment of institutions. The hearing was due to Yumen Jinlong song and dance hall owner Su Yafen failed to pay taxes on time, the Yumen City Local Taxation Bureau of Tax Administration made a tax administrative penalties dismissed, at the request of the parties held. Jinlong song and dance hall long-term defaults from September 1998 to May 1999 during the business tax of 15,800 yuan, by the Bureau of the Administration repeatedly issued a reminder tax notice, did not make corrections within the deadline until the council according to law It took compulsory enforcement measures, seized value equivalent to the tax and late payment of audio equipment, only pay the full tax and late fees 19,000 yuan. According to the “Tax Collection and Management Law” and “Administrative Punishment Law,” the relevant provisions of the song and dance hall served a “tax administrative penalties notice”, the failure to declare the tax authorities to impose a fine of 2,000 yuan. Owner Suyafen disagreed with the sanctions, writing a written application for a hearing. After receiving the hearing application, the council made careful preparations for the relevant issues and subsequently wrote