协调完备的税收法律体系是依法治税的前提和基础。
A coordinated and complete tax law system is the precondition and basis of taxation by law.
在现代各国的税收法律体系中，纳税人相互之间的地位是平等的。
In modern taxation-law system, the legal position between taxpayers is equal.
二是建立统一、科学、规范的税收法律体系和保障有力的税收司法体系。
The second is to establish a unified, scientific, and standardized tax laws and effective tax system and protect the judicial system.
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