It is improved that the legitimacy and rationality of executive punishment of taxation will be difficultly guaranteed unless it has strict procedure regulations.
税务行政法制实践表明，如果税务行政处罚决定没有严格的程序规范，则很难保证税务行政处罚的合法性与合理性。
The administrative procedure system has particular rational values which are determined by its instrumental rationality and communicating rationality.
行政程序制度具有独特的理性价值，这是由其所具有的工具理性和沟通理性决定的。
Theory of due process comes from natural justice, which includes equality of individual, publicity of process, rationality of procedure.
正当程序理论来自自然法的程序正义思想，因而正当程序理论包括了主体的平等性，过程的公开性，程序的合理性。
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