Scientific tax legislative procedure plays an important part in guaranteeing the strictness and criterion of the tax law. Therefore, some countries formulate the legislation procedural law specially.

• 税收立法程序是税收立法制度的一个重要方面，科学的税收立法程序，对于保证国家税法的严密、规范，提高法律的权威性和适用性都具有重要的作用，有些国家因此专门制定立法程序法。