正当法律程序作为一项宪法性的法律原则,已得到世界各国的普遍认可。正当法律程序原则在立法程序中得到适用,其理念下的税收立法程序具有内在的独立价值,包括参与性、交涉性、公开性、效率性,具有保护纳税人权利、实现税收法治、构建和谐社会的功能。 As a constitutional legal principle, due process of law has been universally accepted by all countries in the world. The principle of due process of law is applicable in the legislative process. The tax legislative procedure under its concept has inherent independent value, including participation, negotiation, openness and efficiency, with the protection of taxpayers’ rights, the realization of the rule of law by tax, and the building of a harmonious society Function