避税的法律现制包括立法规制与通过法律解释的规制，其共同的工具是实质课税原则。
Tax-avoidance legal regulating includes regulating by legislation and regulating by law interpretation, on the common basis of principle of tax in line with substance of the things.
对于平等权的效力范围，本文的观点是平等权应包括立法平等、执法平等和守法平等。
For the range of the effect of the right of equality, the author's standpoint is the right of equality should include the equality of legislation, enforcement and law-abidance.
其问题包括立法不够健全、具体操作不够完善、资金不够充足、评估不够成熟等多个方面。
Its problems include, lawmaking is not enough sound and concrete operation is not enough perfect, the funds isn't enough ample, evaluate is not enough mature etc, is several aspects.
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