机关
1.It is one of your rights, when the punishment comes to a certain level. Within the 3 days after receiving the notice of the punishment, you can apply for the right. The tax authority should name an impartial official as the chairperson of the testimony me
这是你的一项权利.在处罚金额比较大时.你可在接到处罚通知的3日内申请听证.税务机关要安排与案件无关的人员主持听证会.并把你的意见向局长汇报.
2.That is another right. You can ask the superior tax authority to reexamine the case. Its scope includes the arguments arising in process of both the tax payment and the punishment. But the requirements for the two kinds of cases are quite different.
这涉及到另一项权利.复议是请求上一级的税务机关重新审理.其范围既包括处罚争议.也包括纳税争议.但对两者的规定不同.
