在马克斯·韦伯的形式主义法律观视野中，法的合法性在于法律的形式本身，而哈贝马斯并不赞成对法律范式的研究简单地做“形式”与“实质”的区分。
The legitimacy of law lies in the law form itself in Weber Max eyes. However J rgen Habermas argued against the simple differentiation of the study of paradigm of law as "form and substance".
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.
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