Legal analysis: The process of tax hearing is: 1. Before imposing administrative punishment on the parties, the tax authorities shall serve a notice of tax administrative punishment on the parties; 2. If a party requests a hearing, it shall file an application for hearing with the tax authorities within three days after the service of the Notice of Tax Administrative Punishment, and submit a written application. Fails to submit, as a waiver of the right to hearing; 3, the tax authorities to review the application for hearing. 4. Organize hearings. 5. Hearing decision.

Legal basis: "Measures for the Administration of Tax Registration" Article 26 If a taxpayer terminates his tax payment obligation according to law due to dissolution, bankruptcy, cancellation or other circumstances, he shall report to the original tax registration authority for cancellation of tax registration with relevant documents and materials before going through the cancellation of registration with the administrative department for industry and commerce or other organs; If it is not necessary to register with the administrative department for industry and commerce or other organs according to regulations, it shall, within 15 days from the date of approval or termination by the relevant authorities, report to the original tax registration authority for cancellation of tax registration with relevant documents and materials. A taxpayer whose business license has been revoked by the administrative department for industry and commerce or whose registration has been cancelled by other organs shall apply to the original tax registration authority for cancellation of tax registration within 15 days from the date of revocation or cancellation of registration.