substantive tax law

例句：

1. 1.The substantive tax law is crucial for the country's economic development.
   实质性税收法律对国家经济发展至关重要。
2. 2. The government is working on a new substantive tax law to address the issue.
   政府正在制定一项新的实质性税收法律来解决这个问题。
3. 3. The substantive tax law has been widely debated in the parliament.
   实质性税收法律在议会中引起了广泛的辩论。