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。
Therefore, the current law supervisory institution must be perfected actively and on the basis of criminal punishment legalism, analogizing must be closely confined carried out.
因此应积极完善现有的法律监督机制，在罪刑法定的基础上，实行有严格限制的类推。
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。
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