The tax procedure law takes the procedural relationship in national tax activities as the adjustment object, which is the general name of the legal norms that stipulate the procedures for the exercise of national tax rights and the procedures for taxpayers to fulfill their tax obligations.

Tax substantive law is the general name of legal norms that stipulate the rights and obligations of the subject entity of tax legal relationship.

2. Differences in main contents

The content of tax procedure law mainly includes tax identification procedure, tax collection procedure, tax inspection procedure and tax dispute settlement procedure.

The main contents of tax substantive law include tax subject, tax object, tax basis, tax items, tax rate, tax reduction and exemption, etc.

3. Differences in characteristics

When the tax procedure is running, the essence and performance of its collection behavior are unified; The result of tax procedure is to make a tax decision; Tax procedure is a legal procedure, which is mainly followed by tax authorities when exercising tax rights on behalf of the state; Carrying out expropriation behavior is the operating procedure of the expropriation subject; It is a collection behavior implemented by the collection subject in order to realize the creditor's right claim of the tax subject.

The structure of tax substantive law has the characteristics of standardization and unity, which is mainly manifested in the one-to-one correspondence between tax types and tax substantive law, one tax and one law; The fixity of tax elements.

Baidu encyclopedia-tax procedure law

Baidu encyclopedia-tax substantive law