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Hearing procedure of tax administrative license
1. 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 when necessary. 2. The hearing shall be held in public. However, for matters involving state secrets, commercial secrets and personal privacy, the hearing may be held in private. 3. The administrative organ shall designate a person other than the staff who examines the application for administrative license as the presiding hearer. If the applicant or interested party thinks that the presiding hearer has a direct interest in the administrative license, it has the right to apply for withdrawal. 4. When holding a hearing, the staff who examine the application for administrative license shall provide evidence and reasons for the examination opinions, and the applicant and interested parties may provide evidence, defend and cross-examine. 5, the hearing shall make a record, the hearing record shall be signed or sealed by the participants after confirmation.

Legal basis:

Article 48 of the Administrative Licensing Law of People's Republic of China (PRC) shall be heard in accordance with the following procedures:

(a) 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 when necessary;

(2) The hearing shall be held in public;

(three) the administrative organ shall designate personnel other than the staff who examine the application for administrative license as the presiding hearer. If the applicant or interested party thinks that the host has a direct interest in the administrative license, he has the right to apply for withdrawal;

(4) When a hearing is held, the staff examining the application for administrative license shall provide evidence and reasons for the examination opinions, and the applicant and interested parties may give evidence, defend themselves and cross-examine;

(5) A record of the hearing shall be made, and the record of the hearing shall be signed or sealed by the participants after confirmation. The administrative organ shall, according to the transcripts of the hearing, make a decision on administrative licensing.