To present tax administrative punishment hearing procedure of thinking

The hearing is to show executive authority on some of the illegal behavior of administrative relative person make decisions on administrative punishment in accordance with a certain form before held a public hearing parties and investigators opinions of the legal procedures. And hearing the establishment of the system of China marked the tax administrative democratization, scientific and legalization construction has made important progress, Play a huge role, but with the rapid economic development of our country, the current tax administrative hearing system has lagged behind, in this paper on the present tax administrative punishment hearing procedure are put perfect recommendations.