第二部分以国外财政税收理论的相关学说为鉴，确定我国税法与私法要素融合过程的理论依据；

The second part take the overseas financial tax revenue theory related theory as the warning, makes sure the theory basis in the course of the fusion of tax law and civil law;

youdao

第二部分以国外财政税收理论的相关学说为鉴，确定我国税法与私法要素融合过程的理论依据；

The second part take the overseas financial tax revenue theory related theory as the warning, makes sure the theory basis in the course of the fusion of tax law and civil law;

youdao