税法要素
Elements of tax law
以上为机器翻译结果,长、整句建议使用 人工翻译 。
第二部分以国外财政税收理论的相关学说为鉴,确定我国税法与私法要素融合过程的理论依据;
The second part take the overseas financial tax revenue theory related theory as the warning, makes sure the theory basis in the course of the fusion of tax law and civil law;
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