第三条司法解释应当根据法律和有关立法精神，结合审判工作实际需要制定。
Article 3 Judicial interpretations shall be formulated in accordance with the relevant laws and legislative spirit and on the basis of the actual demands of trial work.
设区的市根据立法法的立法精神，加强安全生产地方性法规建设，解决区域性安全生产突出问题。
According to the legislative spirit of the legislative laws, a districted city shall strengthen the local legislation work for work safety, and solve the extrusive regional problems of work safety.
在符合立法精神的前提下，如何利用税务筹划实现企业权益的最大化，是当前众多企业所面临的问题。
In line with the legislative spirit, how to use tax planning to maximize the interests of the enterprise is the current problems faced by many enterprises.
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