关于程序问题 ,有这么一个故事 :母亲将一个苹果给她的两个儿子 ,让他们自己分。怎么分公平合理 ?办法是让老大切苹果 ,老二先挑苹果。这个故事启示我们 :在某种意义上 ,程序有时比实体更重要。税务行政程序是指税务机关在行使税法赋予的权利 ,实施行政行为的过程中所遵循的方? On the procedural issues, there is a story: the mother will give an apple to her two sons, let them divide themselves. How fair and reasonable? The answer is to let the boss cut the apple, the second pick apple. This story tells us: In a sense, programs are sometimes more important than entities. Tax administrative procedures refers to the tax authorities in the exercise of the tax law to grant the right to implement the administrative act in the process followed by the parties?