According to the essential characteristic of taxation revenue , the taxation power is to put the process of taxation activity under the supervision of law , which entrusts the lawful right to principle part of taxation activity or litigant from it ' s prerequisite and regularity 根据税收的本质特征，税权就是将税收活动全过程置于法律规范范畴考察，从其产生前提、运作机理的属性中，赋予税收活动主体或当事人的法律性权利。
And there is not one special set legal quality file to adjust bot investment way at present in our country . the relevant regulation in various kinds of legal files is not only imperfect , but also conflict ea ch other . this has brought great difficulty to legal practice of our country 而且目前我国尚无一套专门调整bot投资方式的法律性文件，而散见于各种法律文件的相关规定不仅不健全，甚至相互抵触，这给我国的法律实践带来了极大困难。
But it is essential to make it definite that having legal nature is not equal to have the administer justice nature , identification is a term of scientific test activities in the final analysis but not judicature activity , thus it does not have the judicial power attribute and authoritative nature consequently 但必须明确，具备法律性不等于具有司法性，鉴定归根到底是一项科学检验活动，而不是司法活动，不具有司法权属性，因而也不具有权威性。
These problems not only result in extraordinary decentralization and waste of administer justice resources , but also influence the implement and realization of neutral and independent notions greatly , ravage identification ' s scientific nature and legal nature , further destroy the justice in judicature 这不仅导致了司法资源的严重分散和浪费，而且还严重影响到中立和独立理念在司法鉴定中的贯彻与实现，损害鉴定的科学性和法律性，并进一步破坏司法公正。
The relationship between the parties of outward bill is one kind of debit and credit connection by contract , the general letter of hypothecation is the basic legal file on rights and obligations of the contract parties , and the legal foundation is some related provision about domestic laws such as contract law , guarantees law , and civil law general 出口押汇的双方当事人是一种契约借贷关系, 《总质押书》是双方权利义务的基础性法律性文件,其法律依据是国内法中《合同法》 、 《担保法》 、 《民法通则》的相关规定。
The scientific nature means that the measures and equipments adopted in identifying are scientific , the explanatory basis and the standards of identifying and judging are scientific , besides , the principal parts who carry out the identification must be the experts mastering special scientific knowledge ; the legal nature refers to the administer justice identification must exist in the litigation process , its starting and carrying our procedures must conform to the requirement of law and also its conclusion is one of the legal evidence forms 笔者认为，司法鉴定的基本性质在于其科学性和法律性，科学性指鉴定所采用的方法、设备是科学的，解释的依据、鉴别和判断的标准是科学的，并且实施鉴定的主体必须是掌握专门科学知识的专家；法律性指司法鉴定必须存在于诉讼过程中，其启动和实施的程序必须符合法律的要求，并且其结论是法定证据形式之一。
