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。
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。
It is improved that the legitimacy and rationality of executive punishment of taxation will be difficultly guaranteed unless it has strict procedure regulations.
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