1) taxation legalization
税收法律化
2) tax law
税收法律
1.
The tax law system is an important part of the whole national law system.
在我国，随着税制改革特别是94年税制改革，建立起以流转税、所得税为主体的复合税体系，并随之颁布了一些税收法律法规，税法体系得到初步确立。
3) taxation legal relation
税收法律关系
1.
In taxation legal relation,the legal attributes of tax warranty has influence on taxpayers basic rights and application scope of tax legal prescription,but there are many defects in the systems of tax warranty in China.
在税收法律关系中,税收担保的法律属性对纳税人的基本权利、税收法定主义的适用范围都有很大影响,而我国相关制度却存在许多漏洞。
4) principle of taxing in accordance with statute
税收法律主义
1.
The principle of taxing in accordance with statute is the basic principle of the tax-law practice and the theoretical sill of modern tax laws.
税收法律主义是税收立法乃至税法实践的基本原则,是现代税法的理论基石。
5) legal act in tax law
税收法律行为
1.
Because of the lack of legal act in tax law in Chinese traditional tax law research, author starts to study it, which is the same basic category as the legal relations of tax.
与税收法律关系同样都为税法学的基本范畴 ,但税收法律行为的研究在传统税法学理论中却付之阙如 ,本文即对此作出了探索性的研究。
6) Tax law system
税收法律体系
1.
Some Thoughts of Improvement of China s Tax Law System;
完善我国税收法律体系的思考
补充资料：纳税人拒绝履行与法律和行政法规相抵触的税收决定的权利
纳税人拒绝履行与法律和行政法规相抵触的税收决定的权利：任何部门、单位和个人作出的与税收法律、行政法规相抵触的决定一律无效，税务机关不得执行，并应当向上级税务机关报告。纳税人应当依照税收法律、行政法规的规定履行纳税义务；其签订的合同、协议等与税收法律、行政法规相抵触的，一律无效。――――《中华人民共和国税收征收管理法实施细则》第3条
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条