刑事诉讼中始终应当追求程序正义和实体正义，并且应当以刑事程序性正义作为实现刑事实体正义的前提和基础。
Criminal proceedings should always seek procedural justice and substantive justice, and make the criminal substantive justice be based upon the achievement of criminal procedural justice.
纳税人程序性权利存在的理论基础主要有四个：一是程序正义和正当法律程序理论。
There are four theory foundations of taxpayers' procedural right: a) the theory of procedural justice and due legal process.
程序性制裁建构了违反程序的责任后果，维系了程序正义，实现权利的救济。
Procedural sanction will construct the consequence of responsibility that violates the procedure, maintain procedural justice, and realize the relief of right.
程序性制裁的价值包括权利救济价值、权力抑制价值、司法正义价值。
The value of the procedural sanctions includes the value of right relief, the value of inhibiting power, the value of justice.
程序性制裁的价值包括权利救济价值、权力抑制价值、司法正义价值。
The value of the procedural sanctions includes the value of right relief, the value of inhibiting power, the value of justice.
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