the principle of regulating tax with substance的用法和樣例:
例句
The key to understand material imposition principle is to define reasonably material imposition principle and grasp accurately its station in principle of tax law. 其中對於實質課稅原則的合理界定以及對其在稅法原則中地位的準確把握是理解實質課稅原則的關鍵。