组织完整 meaning in English
perfection of structure
Examples
- The dissertation emphasize : the legal relations of taxation is defined by taxation laws , developed during taxpayer nation and collection power , during which is the rights and duties " of them ; it is made up of four legal relations of taxation between the three main parts ; therefore , the core content of taxation basic law is the design about rights and duties of tax collection and payment , and those should be regulated as parts of laws during the taxation basic law
本文认为,税收法律关系是由税法确认和调整的,在国家税收活动中各方当事人之间形成的,具有权利义务内容的社会关系;税收法律关系是由三方主体间的四重法律关系所组成,其基本内容是征纳双方的权利和义务;其本质属性是平等性。鉴于此,作为以税收法律关系为调整对象的税收基本法,其核心内容应是对征纳双方权利义务的设定;税收基本法应以征纳权利义务关系为线索来组织完整的逻辑结构,并将征纳主体的权利义务直接在税收基本法中明确规定。