1.
The Principle of Legalism of Tax Revenue and the Government s Tax Legislation Power;
税收法定主义原则与政府税收立法权的界定
2.
Meanwhile it proposes some measures of the reform transferring the power of local tax legislation.
根据地方税种的不同界定地方税收立法权限,同时辅以配套措施以落实地方税收立法权。
3.
On Theoretical Basis and Orientational Selection of Local Tax Legislative Power;
论赋予地方税收立法权的理论依据与取向选择
4.
The Right of Tax Legislation in Areas of Minority Nationalities Autonomy for the Economic Development of the West;
西部经济开发中民族自治地方的税收立法权
5.
On Transferring Partial Legislative Power of Local Taxes to a Lower Level of Government for Improving Tax Legislation Systems;
适当下放地方税立法权 完善税收立法体制
6.
To improve legislative level and transfer tax administration right to lower levels appropriately/moderately.
提高立法层次，适度下放税收管理权。
7.
The Legislative Authorization of Tax in China;
论我国税收授权立法司法监督制度的建立
8.
Discuss the property of delegation legislation of taxation--From the angle of protecting taxpayers right;
论税收授权立法的属性——以纳税人权利保护为视角
9.
Taxation Legalism and the Improvement of Taxation Legislation in China;
税收法定主义与我国税收立法的完善
10.
Comparison on the Criminal Legislation of Taxation and the Improvement of the Legislation in China;
税收刑事立法比较与我国税收刑事立法的完善
11.
On Current Tax Idea of China--Establishment of Idea on Credit and Debt of Tax;
论中国当前税收观念——税收债权债务观念的确立
12.
On Perfecting the Legislative Code and the Tax Legislative System in China;
《立法法》与我国税收立法体系的完善
13.
Taxation is no part of the governing or legislative power.
征税权不是统治权与立法权的一部分。
14.
A Probe into the Transplant of Subrogation from Civil Law to Tax Law;
浅探税收代位权对民法代位权的移植
15.
A Comparative Study of the Principle of Taxation Legitimacy --From the Perspective of Tax Constitutionalism;
税收法定原则比较研究——税收立宪的角度
16.
Analysis on the Tax Fundamental Principle in Basic Tax Law;
试析《税收基本法》立法中应重点确立的税收基本原则
17.
The Legislative Problem Research of the Obligation of Tax Payment of the General Rules of Chinese Tax Law;
中国税收通则法纳税义务编立法问题研究
18.
The Constitutional Ideas of the Revenue Legislation--With Reference to Article 88 of the Law of Administration of Tax Collection;
税收立法中的宪政理念——以《税收征收管理法》第88条为例