最新听证会操作指南.doc

听证会操作指南
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the 个人隐私不宜公开进行听证的，当事人应于举行听证的3日前向税务机关提出。税务机关对不公开听证的案件，应当宣布不公开听证的理由。
八、对符合听证条件的，税务机关应当在收到当事人听证申请后15日内举行听证。
九、税务机关在举行听证的7日前向当事人送达?税务行政处分听证通知书?，发布?税务行政处分听证会公告?并按时举行听证。
第三局部 听证会准备程序
一、听证会入场方式
听证主持人、听证员、记录员在听证会开始前同时入席。听证会其他参加人员应先于听证主持人、听证员、记录员之前到场。
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities- 2 -
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities- 4 -
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities
二、听证主持人声明并出示税务机关负责人授权主持听证的决定
主持词：***处分案已到达听证标准，且当事人已依法提出听证。参照?中华人民共和国行政处分法?第四十二条第一款第〔四〕项的规定，兹授权***主持听证〔或一并出示听证主持人资格证书〕
三、听证主持人查明听证参加人到场情况
〔一〕主持词：***涉税案件调查人员是否到场？当事人及其代理人是否到场？证人和其他听证参加人是否到场？
〔二〕主持词：请当事人及其委托代理人将身份证明和委托书提交听证主持人查验。
〔三〕主持词：本案听证参加人均已到齐，听证会进入下一环节。
四、听证主持人宣布听证事由并介绍听证会组成人员名单
主持词：当事人***因对***案之行政处分不服，向我局提出听证申请，经审核符合听证条件，今天在这里公开举行听证会。本听证会由本人***担任听证主持人，由***担任听证员，由***担任记录员。我宣布，听证会现在开始。
五、听证主持人告知听证参加人的权利和义务
〔一〕主持词：参照?中华人民共和国行政处分法?和?税务行政处分听证程序实施方法?的规定，听证申请人依法享有以下权利：
1、要求或者放弃听证；
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities- 2 -
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities- 5 -
of rural drinking water sources, pro