有的税务机关为提高办案效率将︽税务行政处罚事项告知书︾和︽税务行政处罚决定书︾同时送到当事人︵公民法人或者其他组织︶面前当事人要求听证的收回︽税务行政处罚决定书︾不要求听证的︽税务行政处罚决定书︾就视为送达完毕这种做法不可取至少有三点... Some tax authorities in order to improve the handling efficiency  tax administrative penalties to inform the book ︾ and ︽ tax administrative penalty decision ︾ at the same time sent to the parties (citizens  legal persons or other organizations)  parties to request a hearing  recovery ︽ tax administrative penalties Decision book ︾ does not require a hearing ︽ tax administrative penalty decision ︾ as delivery is completed  this approach is not desirable  at least three points ...