严格依法治税，其实质就是依法定程序治税，也即依法履行税务行政程序。
The essence of managing tax in accordance with the law strictly is managing taxes in accordance with the due course of law, namely realizing the administrative procedure of the tax ruling by law.
是依法定程序清理公司债权债务、处理公司剩余财产并最终终止公司法律人格的法律行为。
The company liquidation is an important process in cleaning up a disbanded companys credit, debt and residual properties.
股东优先购买权是一项法定权利，是股东基于股东资格而享有的请求权，其行使须依法定程序。
The privileged allocation to stockholders is a statutory right, a claim enjoyed by stockholders with qualifications, which shall be exercised in accordance with legal procedures.
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