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一、税收行为法律规范的内涵税收法律规范是法律规范在税收领域中的集中表现与具体应用。法律主要是通过对行为的规范来实现其调整目标的,法律通常也被视为一种行为规范。法律规范
First, the connotation of legal norms of tax behavior Tax laws and regulations are the legal norms in the tax field focused on the performance and specific applications. Law mainly through the norms of behavior to achieve its adjustment goals, the law is usually also be regarded as a code of conduct. laws and regulations