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根据《中华人民共和国行政处罚法》第三十一条规定:行政机关在作出行政处罚决定之前,应当告知当事人作出行政处罚的事实、理由及依据,并告知当事人依法享有的权利。为此,新的《征管业务规程》规定:“在调查取证后,对依法应当给予行政处罚的,除依法可以当场作出行政处罚决定的外,应及时提出处罚建议,制作“税务行政处罚事项告知书”,并送达当事人,当事人要求陈述、申辩的,应充分听取当事人陈述申辩意见,并对陈述申辩情况进行记录或制作“陈述申辩笔录”。
According to Article 31 of the “Law of the People’s Republic of China on Administrative Penalty,” the administrative organ shall, before making a decision on administrative penalty, inform the party of the facts, grounds and basis for making an administrative punishment and inform the parties of their rights under the law. To this end, the new “Regulations on the Collection and Management of Business” stipulates that: “After the investigation and evidence collection, according to the law should be given administrative punishment, in addition to the law can be made on the spot administrative penalty decision, should promptly put forward punishment recommendations, making” tax administrative penalties to inform Book ", and served on the parties, the parties require statements, defense, should fully listen to the parties to defend the views, and make a statement of the defense or make a statement of defense.