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.
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