反规避条款有其存在的合法性和合理性。
The anti-circumvention clause has its' validity and rationality.
税务行政法制实践表明，如果税务行政处罚决定没有严格的程序规范，则很难保证税务行政处罚的合法性与合理性。
It is improved that the legitimacy and rationality of executive punishment of taxation will be difficultly guaranteed unless it has strict procedure regulations.
他将话语理论引入司法领域，其目的在于使司法裁决具有合法性和合理性。
He brings discourse theory into the judiciary field in order to make adjudication legitimate and reasonable.
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