This model is relatively simple and flexible, but lack of an intermediate level, it is difficult to form a complete structure of tax laws.
其立法上较为简单、灵活,但是,由于缺少一个中间层次,依靠宪法和各单行税法,难以形成较完整的税法基本规范。
参考来源 - 关于我国建立税收基本法的研究建议·2,447,543篇论文数据,部分数据来源于NoteExpress
因特网由三个层次组成:骨干网,中间层次网和子网络。
The Internet is a three level hierarchy composed of backbone networks, mid-level networks, and stub networks.
对流层顶是一个中间层次,据观测,其温度是逆温或是等温分布。
The tropoause is an intermediate layer in which either a temperature in version or an isothermal temperature distribution is observed.
并从基本工作单位层次、中间层次和制度层次三个层次对这三种模式进行分析比较。
Then the author analyzes and compares these three models from three levels, the basic working unit level, the middle level and the systematic level.
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