| 1. | " the npcsc is the highest organ of state power
全国人大常委会是国家的最高权力机关。 |
| 2. | The national people ' s congress is the highest organ of state power
全国人民代表大会是最高国家权力机关。 |
| 3. | Highest organ of state power
最高国家权力机关 |
| 4. | 15 to exercise such other functions and powers as the highest organ of state power should exercise
十五应当由最高国家权力机关行使的其他职权。 |
| 5. | The npcsc s decision does not purport to have legislative effect . however , it is a formal decision by the permanent body of the country s highest organ of state power , acting within its constitutional powers
人大常委的决定看来不具法例的效力。不过，这是国家最高权力机关的常设机构在宪法权力范围内所作出的一个正式决定。 |
| 6. | The npcsc s decision does not purport to have legislative effect . however , it is a formal decision by the permanent body of the country s highest organ of state power , acting within its constitutional powers
人大常委的决定看来不具法例的效力。不过，这是国家最高权力机关的常设机构在宪法权力范围内所作出的一个正式决定。 |
| 7. | The national people s congress is the highest organ of state power . its standing committee exercises the nation s legislative powers , and is authorized by the constitution to interpret national laws , including our basic law
全国人大是国家最高的权力机关。它的常设机关是人大常委会，行使国家的立法权，国家的宪法也授权它解释全国性的法律，包括我们的《基本法》 。 |
| 8. | The national people s congress is the highest organ of state power . its standing committee exercises the nation s legislative powers , and is authorized by the constitution to interpret national laws , including our basic law
全国人大是国家最高的权力机关。它的常设机关是人大常委会，行使国家的立法权，国家的宪法也授权它解释全国性的法律，包括我们的《基本法》 。 |
| 9. | According to these analysis , we can give the taxation basic law a clear position during the system of taxation law : taxation basic law is the total laws to regulate the relations of taxation , legislated by the highest organ of state power , which is the constitutional laws during the taxation system , and whose position and strength is the highest , to control , restrain , refer and coordinate other taxation laws
这样我们可以对税收基本法在法学及税法学理论中，在税法体系中有一个明确的定位：税收基本法是由国家最高权力机关制定的，关于税收基本问题的立法，是税法体系中的“小宪法”或母法，在税法领域有着最高的法律地位和法律效力，对各单行税收法律法规起统领、约束、指导、协调的作用。 |
