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。
For this point, this part will study the value of national tax power and right restriction on the tax legalism, tax fair and protection of taxpayers 'rights.
对此，将从税收立宪的三个重要维度，即税收法定主义、税收公平主义和纳税人权利保护三个方面进行国家税权制约价值的分析。
The tax legalism is the highest principle of tax statute, which along with the crime legalism constitutes the two main means to protect people's rights in modern countries.
税收法律主义是税法的最高原则，与罪刑法定主义构成近代国家保障人民权利的两大手段。
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