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.
物权法定主义是物权法建构的核心基础。
The legal property rights are the core of construction of property rights.
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。
引言主要介绍物权法定主义及其困境,以及其存在的必要性。
The foreword mainly introduces legal doctrine and predicament of the real right, and its necessity existing.
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.
检察官自由裁量权的基本模式有两种:起诉法定主义和起诉便宜主义。
There are two basic models of prosecutor's discretion: doctrine of commencement of action by law and doctrine of prosecuting discretion.
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.
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.
刑法解释应当遵循罪刑法定主义,应被限定为在国民可预测范围内的“文义射程”。
The interpretation of criminal law should conform to principle of legality and be limited to the "range of original text", which can be foreseen by ordinary person.
在法律上,对于基础性物权应当坚持物权法定主义,而功能性物权则可由当事人自由创设。
Basic rights of things should follow the doctrine of numerus while functional rights of things may be freely created by parties.
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.
为了克服知识产权法定主义的缺陷,从侵权构成的角度看,应当坚持侵权构成的非限定性。
In order to resolve the defects of the Numberus CLauses of Intellectual Property, we should stick to the non-qualification of the constructive conditions of tort.
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.
离婚法定标准宜恢复为概括主义。
The legal criterion of divorce is proper to resume generalization doctrine.
合同形式包括一般书面形式和特殊书面形式,对欠缺法定形式合同的效力,存在着“证据主义”与“要件主义”的评价模式的差别。
There are two different modes of judging the effectiveness of contracts short of legal form: one is essentials doctrine, and the other isp proofs doctrine.
福勒(生于1902年)点亮了在司法的确定和法定的现实主义两方面的探照灯。
Lon Fuller (b. 1902) has turned a critical searchlight on both juridical positivism and legal realism.
福勒(生于1902年)点亮了在司法的确定和法定的现实主义两方面的探照灯。
Lon Fuller (b. 1902) has turned a critical searchlight on both juridical positivism and legal realism.
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