The second part is about tax legalism of china tax law .
第二部分是我国税法中的税收法定主义评析。
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及税收筹划产生的法律效应两方面来分析税收筹划的合法性。
The tax legalism includes the legal principle, the principle of explicitness and the principle of legal proceedings among levy taxes.
它包括课税要素法定原则、课税要素明确原则和程序合法原则。
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