A.案件調(diào)查人員無(wú)正當(dāng)理由不參加聽(tīng)證,適用聽(tīng)證終止
B.聽(tīng)證主持人在聽(tīng)證過(guò)程中認(rèn)為證據(jù)有疑問(wèn)無(wú)法聽(tīng)證辯明,可能影響稅務(wù)行政處罰的準(zhǔn)確公正的,可以宣布聽(tīng)證中止
C.當(dāng)事人無(wú)正當(dāng)理由不參加聽(tīng)證,聽(tīng)證中止
D.對(duì)于應(yīng)當(dāng)進(jìn)行聽(tīng)證的案件,稅務(wù)機(jī)關(guān)不組織聽(tīng)證的,該行政處罰決定無(wú)效