正当纳税人 ![添加此单词到默认生词本](http://www1.dict.li/user/images/new_vocabulary.gif)
bona fide taxpayer
- 纳税人程序性权利存在的理论基础主要有四个:一是程序正义和正当法律程序理论。
There are four theory foundations of taxpayers' procedural right: a) the theory of procedural justice and due legal process. - 纳税人应税消费品的计税价格明显偏低又无正当理由的,由主管税务机关核走其计税价格。
Where the taxable value of the taxable consumer goods of the taxpayer is obviously low and without proper justification, the taxable value shall be determined by the competent tax authorities.
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