听证的主要原则：一是当事人提出要求；二是案件调查人员不能主持；三是公开；四是当事人不承担费用。主要程序：第一，税务机关告知调查的内容；第二，当事人在告知后3日内提出听证要求，这是引起听证第二个必要条件，听证的引起必须由当事人提出申请，并且必须在法定期间内提 The main principles of the hearing: First, the parties made the request; Second, the case investigators can not host; Third, open; Fourth, the parties do not bear the costs. The main procedures: First, the tax authorities to inform the contents of the investigation; Second, the parties in the notice within 3 days to raise the hearing requirements, which is the second necessary condition to cause the hearing, the hearing must be caused by the parties to apply and must be within the statutory period Within the mention