正当税收立法程序的价值形态及功能

Value and Function of Due Process of Tax Legislation

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 principle, Due Process of Law （DPL）has been widely recognized by various countries around the globe. In respect of tax legislation the principle of DPL has its own internal value including participation. negotiation, openness and efficiency. It can play a rather active role in protecting the rights of taxpayers, facilitating the improvement of law--based taxation and the construction of a harmonious society.