Staring from the contents and main problems about the Taxation Procedure, this text, from the altitude of inevitability, attempts to study the basic theoretic issues about The Values of Taxation Procedure Law in terms of establishing and reforming the system of the taxation procedure law with the methods of law such as comparison, mental analysis and demonstration, etc.

On Scope of Law Attribution of Taxation Procedures Law and Division of Taxation Relationship;

In the civil actions,there exist two ways of retrials presented by the public right:decision of the court and the counterplea raised by the procuratorate,both of which are against the procedure value of the code of civil procedural law and therefore should be abolished.

The paper uses the method of analyzing the cases one by one,coming into the spot of the proce- dure value of the God sentences by analyzing it,which is thought that the God sentences play a very important role in the value of legal proceeding,especially in forming the procedure value of civil action.

To eliminate formalism in legal procedure, we should pay close attention to procedure value,.

It helps to return the due position to process value that delimiting the dividing line between the process value and the efficiency value of the process,and that understanding clearly the connotation of the process value and the intrinsic deviation thereof.