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税务行政处罚听证程序 法律问题
释义
法律分析:
听证程序指行政机关在作出处罚决定之前,公开举行由利害关系人参加的听证会,对事实进行质证、辩驳的程序,它是一般程序中的特殊程序,只适用于需要听证的案件。
法律依据:
《税务行政处罚听证程序实施办法(试行)》 第二条 税务行政处罚的听证,遵循合法、公正、公开、及时和便民的原则。
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更新时间:2025/3/28 23:47:29