The choice of tax illegal act is based on comparative analysis of cost-benefit. And elements influencing co st of tax illegal act are law-making, level of administrative tax law and moral control.
税收违法行为的选择是基于成本—效益的比较分析，而影响其成本的因素有法律设定、执法水平和道德控制。
2
The legal norms regulating comparative advertisement in China are in a low level and too simple, and the separation between legality and illegality is not scientific, lacking directive criterions.