In life, some enterprises will make some mistakes more or less in the process of operation. If an enterprise violates administrative regulations, the administrative organ can make such punishment as stopping business or even revoking administrative license. You can ask for a hearing when you are dissatisfied with the administrative punishment here.

First, the difference between administrative punishment hearing and administrative licensing hearing

1, the scope of application is different. Article 3 of the Measures stipulates that before a tax authority imposes a fine of more than 2,000 yuan (inclusive) on a citizen or an administrative penalty of more than 10,000 yuan (inclusive) on a legal person or other organization, it shall serve a Notice of Tax Administrative Punishment on the parties concerned, informing them of the illegal facts, evidence, legal basis of administrative punishment and the administrative punishment to be imposed, and informing them of the right to request a hearing. This is the basic provision for the tax authorities to accept the scope of taxpayers' hearing applications. That is to say, the scope of the hearing held by the tax authorities according to the application is citizens who are fined more than 2,000 yuan (inclusive) and legal persons or other organizations who are fined more than 10,000 yuan (inclusive).

2, the relevant period of time limit is different. Article 42 of the Administrative Punishment Law stipulates that if a party requests a hearing, it shall submit it within three days after the administrative organ informs it; The administrative organ shall, seven days before the hearing, notify the parties of the time and place of the hearing. The Measures further clarify the time limit for the hearing of tax administrative punishment. Article 4 stipulates that the party requesting the hearing shall submit a written hearing to the tax authorities within three days after the Notice of Tax Administrative Punishment is served; If it is not put forward within the time limit, it shall be deemed as a waiver of the right to hearing. Article 5 stipulates that the tax authorities shall hold a hearing within 15 days after receiving the parties' request for hearing, and send the Notice of Hearing on Tax Administrative Punishment to the parties seven days before the hearing, informing them of the time and place of the hearing, the name of the hearing host and related matters.

3. Different ways of holding hearings. Both the Administrative Punishment Law and the Measures stipulate that (tax) administrative punishment hearings shall be held in public. However, if state secrets, commercial secrets or personal privacy are involved, the hearing shall not be held in public. Article 48 of the Administrative Licensing Law clearly stipulates that "the hearing shall be held in public". In other words, for the hearing of administrative licensing matters, the law excludes the way of hearing in private.

4, the effectiveness of the hearing record. According to Article 42 of the Administrative Punishment Law, "A written record shall be made for the hearing, and the written record shall be signed or sealed by the parties after it is verified to be correct", Article 18 of the Measures makes it clear that all the activities of the hearing shall be written by the recorder, reviewed by the presiding hearer and signed by the presiding hearer and the recorder, and then sealed and submitted to the person in charge of the tax authorities for review. The transcripts of the hearing shall be read or read to the parties concerned or their agents, investigators of this case, witnesses and other relevant personnel. If they think there are omissions or errors, they may request supplements or corrections. After admitting that there is no mistake, they should sign or seal. Refuse to sign or seal, record the situation and attach a volume.

Two, the administrative punishment hearing procedure content

The administrative punishment hearing procedure is based on Article 42 of the Administrative Punishment Law of the People's Republic of China as follows:

Before an administrative organ makes a decision on administrative punishment, such as ordering to stop production or business, revoking the license or license, or imposing a relatively large fine, it shall inform the parties of their right to request a hearing; If a party requests a hearing, the administrative organ shall organize a hearing. The parties concerned shall not bear the expenses for the hearing organized by the administrative organ. The hearing shall be organized according to the following procedures:

(a) if a party requests a hearing, it shall be put forward within three days after the administrative organ informs it;

(two) the administrative organ shall, seven days before the hearing, notify the parties of the time and place of the hearing;

(3) The hearing shall be held in public unless it involves state secrets, commercial secrets or personal privacy;

(4) The hearing shall be presided over by an investigator other than the case designated by the administrative organ; If the parties think that the host has a direct interest in the case, they have the right to apply for withdrawal;

(five) the parties may attend the hearing in person, or entrust one or two people to act as agents;

(six) when the hearing is held, the investigators put forward the facts, evidence and administrative punishment suggestions of the parties concerned; The parties to defend and cross-examine;

(seven) the hearing shall make a record; The written record shall be signed or sealed by the parties after being examined and verified.

If a party has any objection to the administrative punishment that restricts personal freedom, it shall be implemented in accordance with the relevant provisions of the Public Security Administration Punishment Law. The differences between the administrative penalty hearing and the administrative license hearing include the different scope of application, the different provisions on the time limit, the different ways of holding the hearing and the effectiveness of the hearing record.

Legal objectivity:

First, the scope of application is different. Article 3 of the Measures stipulates that before a tax authority imposes a fine of more than 2,000 yuan (inclusive) on a citizen or an administrative penalty of more than 10,000 yuan (inclusive) on a legal person or other organization, it shall serve a Notice of Tax Administrative Punishment on the parties concerned, informing them of the illegal facts, evidence, legal basis of administrative punishment and the administrative punishment to be imposed, and informing them of the right to request a hearing. This is the basic provision for the tax authorities to accept the scope of taxpayers' hearing applications. That is to say, the scope of the hearing held by the tax authorities according to the application is citizens who are fined more than 2,000 yuan (inclusive) and legal persons or other organizations who are fined more than 10,000 yuan (inclusive). According to the Circular, hearing is not a necessary procedure for making a licensing decision, but the tax authorities should hold a hearing on the following matters: (1) Matters that should be heard in the implementation of tax administrative licensing according to laws, regulations and rules; (2) other licensing matters involving public interests that the tax authorities think need to be heard; (3) The tax administrative license directly involves the significant interest relationship between the applicant and others. We have to make another distinction between these provisions, that is, the first two paragraphs stipulate the scope of the hearing held by the tax authorities on their own initiative, and the latter paragraph stipulates the scope of the hearing held by the tax authorities upon application. That is to say, there are two kinds of hearings on tax administrative licensing matters: one is held upon application, and the other is held on the initiative of tax authorities. Second, the time limit for the relevant period is different. Article 42 of the Administrative Punishment Law stipulates that if a party requests a hearing, it shall submit it within three days after the administrative organ informs it; The administrative organ shall, seven days before the hearing, notify the parties of the time and place of the hearing. The Measures further clarify the time limit for the hearing of tax administrative punishment. Article 4 stipulates that the party requesting the hearing shall submit a written hearing to the tax authorities within three days after the Notice of Tax Administrative Punishment is served; If it is not put forward within the time limit, it shall be deemed as a waiver of the right to hearing. Article 5 stipulates that the tax authorities shall hold a hearing within 15 days after receiving the parties' request for hearing, and send the Notice of Hearing on Tax Administrative Punishment to the parties seven days before the hearing, informing them of the time and place of the hearing, the name of the hearing host and related matters. Article 47 of the Administrative Licensing Law stipulates that: if an administrative license directly involves the major interests between the applicant and others, the administrative organ shall inform the applicant and interested parties of the right to request a hearing before making a decision on administrative licensing; If the applicant or interested party applies for a hearing within five days from the date of being informed of the right to a hearing, the administrative organ shall organize a hearing within twenty days. Article 48 stipulates that the administrative organ shall notify the applicant and interested parties of the time and place of the hearing seven days before the hearing is held, and make an announcement if necessary. That is to say, for the hearing requirements of administrative penalty matters (fines), the parties concerned must apply for hearing within three days after they know it (if the time limit for hearing is delayed due to force majeure or other special circumstances, they can apply for extending the time limit within five days after the obstacles are removed). Whether the application is approved or not shall be decided by the tax authorities that organize the hearing), and the tax authorities shall hold a hearing within fifteen days after receiving the party's request for hearing; For the hearing requirements of administrative licensing matters, the applicant and interested parties may apply for a hearing within five days after they know it, and the tax authorities shall hold a hearing within twenty days after receiving the hearing requirements of the parties. As for the time limit for informing the time and place of the hearing, they are the same, both of which are seven days before the hearing. Third, the different ways of holding hearings. Both the Administrative Punishment Law and the Measures stipulate that (tax) administrative punishment hearings shall be held in public. However, if state secrets, commercial secrets or personal privacy are involved, the hearing shall not be held in public. Article 48 of the Administrative Licensing Law clearly stipulates that "the hearing shall be held in public". In other words, for the hearing of administrative licensing matters, the law excludes the way of hearing in private. One of the basic purposes of the Administrative Licensing Law is to "guarantee and supervise the effective implementation of administrative management by administrative organs", and publicity is an effective way of supervision. Therefore, it is stipulated that the hearing of administrative licensing matters should be held in public, and opening the hearing process to the public and accepting social supervision is conducive to strengthening the supervision of administrative licensing behavior. According to the relevant laws and regulations of our country, state secrets are matters related to national security and interests, which are determined in accordance with legal procedures and are only known to a certain range of people within a certain period of time. Article 12 of the Administrative Licensing Law stipulates that "matters directly related to national security, public security, economic macro-control, ecological environment protection, personal health, life and property safety and other specific activities need to be approved according to legal conditions." Administrative license can be set. That is to say, administrative licensing may involve national security matters. If hearings are held on these matters, they should be held in public according to the provisions of the Administrative Licensing Law. Will it endanger national security? Therefore, the administrative licensing law stipulates that the hearing can only be held in public, which seems to be an omission and deserves further discussion. Four, the effectiveness of the hearing record. According to Article 42 of the Administrative Punishment Law, "A written record shall be made for the hearing, and the written record shall be signed or sealed by the parties after it is verified to be correct", Article 18 of the Measures makes it clear that all the activities of the hearing shall be written by the recorder and examined by the presiding hearer.