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随着依法治税进程的不断推进和税收法律程序的不断完善，纳税人权益的保护也越来越受到法律的重视。税务行政处罚听证程序顺应现代社会立法执法的民主化趋势，于１９９６年随着《中华人民共和国行政处罚法》的颁布而确立。 一、听证程序的法律意义 听证程序是行政机关作出行政
With the continuous progress of the tax administration in accordance with the law and the continual improvement of tax legal procedures, the protection of the taxpayers’ rights and interests has also been paid more and more attention by the law. The tax administrative punishment hearing procedure complies with the democratization trend of law enforcement in modern society. It was established in 1996 with the promulgation of the “Administrative Punishment Law of the People’s Republic of China.” First, the legal significance of the hearing procedure Hearing procedure is the administrative authority to make the administration