The dissertation emphasize that the basic principles not only is the spirit of legislation, but also should be regulated as parts of laws during the taxation basic law.
本文认为这些基本原则不仅应作为一种立法精神，也应作为法律规范的一部分在税收基本法中明确规定。
参考来源 - 建立我国税收基本法的思考·2,447,543篇论文数据，部分数据来源于NoteExpress
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