税收法定原则是现代税法的首要原则，与刑法上的罪刑法定原则有着相同的法理。
The principle of legislative taxation is the most important principle for modern tax law.
事实上，社会保险费与税收的法理基础存在本质的不同，由此决定了二者在缴费义务人之权利主体地位、征收原则乃至“税收法定原则”适用方面均存在较大差异。
In fact, premium and tax are essentially different in the prospect of law, and the "revenue legal principal" is not suitable to the premium in social insurance.
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.
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.
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.
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.
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.
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.
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.
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.
应用推荐