part three analyses tax planning「s validity from the perspective of principle of tax legalism and the legal effects of tax planning.
第三部分是从税收法定主义原则及税收筹划产生的法律效应两方面来分析税收筹划的合法性。
the tax legalism includes the legal principle, the principle of explicitness and the principle of legal proceedings among levy taxes.
它包括课税要素法定原则、课税要素明确原则和程序合法原则。
tax legalism and the principle of honesty and credit are two different opinions or standards to adjust the subject of the tax law relations.
税收法定主义与诚信原则是调整税收法律关系主体的两个不同的主张或準则。
the tax legalism is the highest principle of tax statute, which along with the crime legalism constitutes the two main means to protect people」s rights in modern countries.
税收法律主义是税法的最高原则,与罪刑法定主义构成近代国家保障人民权利的两大手段。
the second part is about tax legalism of china tax law .
第二部分是我国税法中的税收法定主义评析。