Procedural law is a law that stipulates relevant procedures to ensure the realization or exercise of rights and functions and the performance of obligations and responsibilities, such as administrative procedure law, administrative procedure law, civil procedure law, criminal procedure law and legislative procedure law. Broadly speaking, the tax procedure law is the symmetry of substantive law, which refers to the tax law that takes the procedural relationship in national tax activities as the adjustment object. It 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. Its contents mainly include tax identification procedures, tax collection procedures, tax inspection procedures and tax dispute resolution procedures. The tax procedure law refers to how to implement the provisions of the tax law concretely, and it is the basic component of the tax law system.
Laws are formulated or recognized by the state and enforced by the state. They reflect the will of the ruling class determined by the material living conditions of a particular society, and take rights and obligations as the content, aiming at confirming, protecting and developing social relations and social order that are beneficial to the ruling class.
Law is the most powerful weapon to maintain national stability and the vigorous development of various undertakings. It is also a tool to defend people's rights and interests and a means for rulers to rule the ruled. Law is a series of rules, which usually need to be implemented through a set of systems. But in different places, the legal system will explain people's legal rights and obligations in different ways. One way to distinguish it is to divide it into two types: civil law system and common law system. Some countries will take their religious laws as the basis of their laws.