随着纳税人维护自身权益意识的觉醒，听证会的经常举行已势在必然。然而当纳税人真正对于税务机关的行政处罚提出听证时，税务机关、税务人员对成功举行听证的信心是否与拟进行的行政处罚决定一样坚决呢？听证，应带给税务人员一些重要的启示。 启示之一，税务人员依法征管，按 As taxpayers maintain the awareness of their own rights and interests of the awakening, the hearing is often held inevitable. However, when the taxpayers really give a hearing on the administrative penalties of the tax authorities, are the tax authorities and tax officials as firm as the confidence in the successful holding of the hearing on the proposed administrative penalty? Hearing, tax officers should bring some important inspiration. One of the revelations, tax officials in charge of tax collection, according to