In recent years there exist some problems in the revenue courses of accounting specialty:such as monotonous teaching method,lack of practice sector,and old fanshioned exam means.

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.

There is tax evasion in underground economy and open economy.

Phenomenon of tax evasion isn t solved thoroughly from ancientry to now through the Chinese and Foreign,which will living with taxation together forever,so the target of the tax administration should be a maximization revenue rather than the tax zero evasion.

In tax practice activities,the taxpayer is the main factor that causes tax loss,but the tax collector is another factor caused tax loss that cannot be neglected.

It is important to recollect the lost tax as well as to establishment the tax law system to prevent the tax loss.