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.
纳税人应税消费品的计税价格明显偏低又无正当理由的，由主管税务机关核走其计税价格。
Where the taxable value of the taxable consumer goods of the taxpayer is obviously low and without proper justification, the taxable value shall be determined by the competent tax authorities.
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