《税收征管法》规定的税务执法行为程序有前置程序与并列程序两种。所谓前置程序是指执法时必须先这样做,然后才能那样做,否则就是行为违法;所谓并列程序是指执法时可以同时做出两种以上具体行政行为,两种行为之间不存在先后关系。《税收征管法》规定的前置程序有12种,并列程序4种。现按问题分述如下。 “Tax Administration Law,” the provisions of the tax law enforcement procedures there are two pre-proceedings and juxtaposed procedures. The so-called pre-process refers to the law enforcement must do this before they can do so otherwise the act is illegal; the so-called juxtaposition refers to the law enforcement can make more than two specific administrative acts, there is no relationship between the two acts . There are 12 kinds of pre-treatment procedures stipulated in the Law of the People’s Republic of China on Tax Collection and Administration and 4 kinds of parallel procedures. The problem is divided as follows.