The essence of managing tax in accordance with the law strictly is managing taxes in accordance with the due course of law, namely realizing the administrative procedure of the tax ruling by law.

严格依法治税，其实质就是依法定程序治税，也即依法履行税务行政程序。

The enforcement of the legal relief right of construction contract, not only need to meet the strict limited condition in law, but also need to follow corresponding due course and method of law.

建设工程施工合同法定解除权的行使，不仅需要满足法律上严格的限定条件，也要遵循相应的法定程序与方法。