Tax illegal act is the legal manifestation of tax loss.
税收违法行为是税收流失的法律表现。
The choice of tax illegal act is based on comparative analysis of cost-benefit. And elements influencing co st of tax illegal act are law-making, level of administrative tax law and moral control.
税收违法行为的选择是基于成本—效益的比较分析,而影响其成本的因素有法律设定、执法水平和道德控制。
The illegal tort act of the taxpayers and tax authorities must be maintained and punished according to the requirements of WTO regulations and provisions of Chinese legal rules concerned.
依据WTO规则的要求和中国有关法律法规的规定,对于纳税人和税务机关的违法侵权行为,必须依法认定并惩处。
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