When we are teaching the course "Ideological and moral cultivation and legal basis", we must stick to the principle of theory inculcation.

在进行“思想道德修养与法律基础”课的教育教学中，必须坚持理论灌输的原则。

youdao

Substance over form principle requires enterprises should not be basis of legal form but of economic substance of exchanges in the course of accounting calculation .

所谓实质重于形式原则就是要求企业在进行会计核算时应当以交易或事项的经济实质而不是以它们的法律形式为依据。

youdao

Of course, since the legal basis for the ruling indicated that the power to regulate preparers had to come from Congress and not the IRS, I asked whether Alban thought that Congress might follow-up with a bill to do just that.

FORBES: Attorney Who Bested IRS In Tax Preparer Regulation Case Speaks Out

The basis of the English legal system is that yes, of course, you can bring a case against anyone you like for whatever you want to allege.

FORBES: The British Government Has Decided To Censor The Entire World's Press And Media