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随着实质意义上的一人公司日益增加,各国立法逐步通过判例或立法肯定了一人公司的合法地位。
Tax-avoidance legal regulating includes regulating by legislation and regulating by law interpretation, on the common basis of principle of tax in line with substance of the things.避税的法律现制包括立法规制与通过法律解释的规制,其共同的工具是实质课税原则。