• Part Three analyses tax planning's validity from the perspective of principle of tax legalism and the legal effects of tax planning.

    第三部分是从税收法定主义原则税收筹划产生法律效应方面来分析税收筹划合法性

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  • Tax-avoidance legal regulating includes regulating by legislation and regulating by law interpretation, on the common basis of principle of tax in line with substance of the things.

    避税法律现制包括立法规制通过法律解释规制,共同的工具是实质课税原则

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  • The tax legalism includes the legal principle, the principle of explicitness and the principle of legal proceedings among levy taxes.

    包括课税要素法定原则课税要素明确原则程序合法原则。

    youdao

  • The tax legalism includes the legal principle, the principle of explicitness and the principle of legal proceedings among levy taxes.

    包括课税要素法定原则课税要素明确原则程序合法原则。

    youdao

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