税收法定主义原则是税法的首要原则。
The principle of legalism of tax revenue is the prime principle of tax law.
税收法定主义是税收法律中最重要的原则。
Statutory Taxation principle is the most important legal principles.
第二部分是我国税法中的税收法定主义评析。
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。
Legalism of tax revenue is regarded as the most basic principle or the most Paramount principle.
因此在找出其原因的同时，要探索一条通向税收法定主义之路。
So we need to search for the reasons and find a way to realize statutory taxation principle.
税收法定主义与诚信原则是调整税收法律关系主体的两个不同的主张或准则。
Tax legalism and the principle of honesty and credit are two different opinions or standards to adjust the subject of the tax law relations.
税收法定原则是现代税法的首要原则，与刑法上的罪刑法定原则有着相同的法理。
The principle of legislative taxation is the most important principle for modern tax law.
预约定价在法律上的优越性：主要是体现了税收法定主义与实质课税原则的融合。
Further, the advantage of Advance Pricing Agreement under the legal circumstance is mainly that it reflects the integration of statutory taxation and actual taxation principle.
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。
Part Three analyses tax planning's validity from the perspective of principle of tax legalism and the legal effects of tax planning.
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。
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.
一般多从税收法定主义、法的安定性和可预测性、类推适用在税法中的复效性问题以及将税法与刑法相类比等方面出发，提出在税法中禁止类推适用的理由。
Their reasons are the principal of tax legal prescription, security and predictability of law, negative effect of analogy in tax law and comparing tax law with criminal law.
事实上，社会保险费与税收的法理基础存在本质的不同，由此决定了二者在缴费义务人之权利主体地位、征收原则乃至“税收法定原则”适用方面均存在较大差异。
In fact, premium and tax are essentially different in the prospect of law, and the "revenue legal principal" is not suitable to the premium in social insurance.
但是，这是国家法定的税收，企业应纳税依法办事。
But this is the national statutory taxes, enterprises should pay taxes according to law.
遵守法定税收规范。
首先，它使用的最高法定税率作为一种标准的税收指数计算。
First, it USES the maximum statutory tax rate as a standard for its tax index calculation.
法定归宿是一种税收法律上的义务，而经济归宿则是这种税实际负担。
Statutory incidence is the legal liability for a tax, while economic incidence is the actual burden of the tax.
法定归宿是一种税收法律上的义务，而经济归宿则是这种税实际负担。知道法定归宿，对于了解经济归宿一般没有多大帮助。
Statutory incidence is the legal liability for a tax, while economic incidence is the actual burden of the tax... Knowing the legal incidence usually tells us little about economic incidence.
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。
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.
对子女超过法定数目的家庭给予税收惩罚以抑制人口的过度增长。
Tax penalties for those who have families with more than a designated number of children to discourage excess population growth.
通过分析发现，法定税率、税前扣除项目以及税收优惠政策影响了企业的所得税负担水平。
Through the analysis discovery, before the tax rate, the tax, deducted the project as well as the tax preference policy has affected enterprise's income tax burden level.
税收服务行为作为税务机关的一项法定职责，在税务机关不能履行或者不能恰当地履行服务的义务时，纳税人有权寻求法律救济。
The service behavior of tax revenue is a legal duty of tax authority, in tax authority can not perform or can not perform the duty of service appropriately, taxpayer has right to see...
税收服务行为作为税务机关的一项法定职责，在税务机关不能履行或者不能恰当地履行服务的义务时，纳税人有权寻求法律救济。
The service behavior of tax revenue is a legal duty of tax authority, in tax authority can not perform or can not perform the duty of service appropriately, taxpayer has right to see...
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