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.
正当法律程序是指行政主体的行政行为应当符合法定或正当合理的操作规则。
Due process means that the behaviours of the administrative body conform to the legal or appropriate operational principles.
撤销权的行使必须符合法定的成立要件。撤销权的行使对债权人、债务人、第三人都产生法律规定的效力。
The exercise of the right of rescission is to accord with legal essentials of establishment a nd its exercise takes legal effect on the creditor, debtor and the third party.
乙方须为具备法定年龄，年满18周岁系法律允许从事销售工作的合法公民，如境外人员必须持有合法有效的身份证件。
Party B must be provided with legal age who can be engaged with sale-work as a legal citizen. Legal and effective certificates must be offered by exotic people.
乙方须为具备法定年龄，年满18周岁系法律允许从事销售工作的合法公民，如境外人员必须持有合法有效的身份证件。
Party B must be provided with legal age who can be engaged with sale-work as a legal citizen. Legal and effective certificates must be offered by exotic people.
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