Statutory Taxation principle is the most important legal principles.

税收法定主义是税收法律中最重要的原则。

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So we need to search for the reasons and find a way to realize statutory taxation 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。

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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.

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。

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