Affect the accuracy and fairness of tax administrative punishment. In the process of hearing, if the presiding hearer thinks that the evidence is doubtful and cannot be confirmed through the hearing, which may affect the accuracy and fairness of the tax administrative punishment, the presiding hearer or the tax authorities may decide to suspend the hearing. Hearing refers to the procedure that the administrative organ listens to the statements, defenses and cross-examination of the administrative counterpart before making relevant administrative decisions.