税收征管法及本细则没有规定的，依照其他有关税收法律、行政法规的规定执行。
In case where there is no provision in the law on the Administration of tax Collection and these rules, the provisions of other tax laws, tax administrative rules or regulations shall be implemented.
第一百四十五条上市公司的股票，依照有关法律、行政法规及证券交易所交易规则上市交易。
Article 145 a listed company shall have its shares listed and traded in accordance with relevant laws, administrative regulations and the rules of stock exchanges governing transactions.
法律行为理论发轫于德国民法学，其影响及至于行政法及法理学。
The theory of juristic act originates from German civil law, which has influence to administrative law and jurisprudence.
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