Legal analysis: The hearing of tax administrative punishment refers to a legal procedure under the auspices of investigators irrelevant to this case, with the participation of investigators, the parties to the case, the third party and their entrusted agents, to listen to the testimony of investigators and the statements, defenses and cross-examinations of the parties, the third party and their entrusted agents. If the national tax authorities intend to impose a fine of more than 2,000 yuan (inclusive) on citizens and a fine of less than10,000 yuan (inclusive) on legal persons or other organizations, they must inform the parties of their right to request a hearing before making a decision on tax administrative punishment.

Legal basis: Article 63 of the Administrative Punishment Law of the People's Republic of China. When the administrative organ intends to make the following administrative punishment decision, it shall inform the parties of the right to request a hearing. If a party requests a hearing, the administrative organ shall organize a hearing: (1) a relatively large fine; (two) the amount of illegal income confiscated is relatively large, and the value of illegal property confiscated is relatively large; (three) to reduce the level of qualification and revoke the license; (four) ordered to stop production and business, ordered to close, restrict employment; (5) Other heavier administrative penalties; (six) other circumstances stipulated by laws, regulations and rules. The parties concerned shall not bear the expenses for the hearing organized by the administrative organ.