Where the tax authorities impose a fine of less than 50 yuan on individual citizens and a fine of less than 1000 yuan on legal persons and other organizations, before making the decision on administrative punishment, they shall inform the parties concerned of the facts, reasons and basis for making the decision on administrative punishment on the spot, and inform them of their rights according to law. Law enforcement officers of tax authorities shall listen to the statements and arguments of the parties on the spot, and review the facts, reasons and evidence put forward by the parties. If the facts, reasons or evidence put forward by the parties are established, they shall be adopted.

The procedure of tax administrative punishment can be divided into summary procedure and general procedure. 1. If the tax authorities impose a fine or warning of 1000 yuan on individual citizens, legal persons and other organizations, summary procedure shall be applied to punish them on the spot. 2. Other punishments other than summary procedure shall be subject to general procedure. In the notification part of the general procedure, for those who meet the statutory hearing conditions (a fine of more than 2,000 yuan for citizens and a fine of more than 10000 yuan for legal persons or other organizations), inform the parties that they have the right to request a hearing.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.