tax legalism principle 税收法律主义
Legalism of tax revenue is regarded as the most basic principle or the most Paramount principle.
税收法定主义被认为是现代税法最基本的原则或是最高原则。
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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