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.
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.
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.
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.
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.
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