“红头文件”的失范已成为中国推进法治政府建设的一大障碍。

The deviation of the "red heading documents" from legality has become a major obstacle in China's promotion of a law-based government.

但是在作者看来，制约我国行政复议制度作用发挥和行政法治建设进程的重要因素之一，就是对行政法属性平衡论的认识。

But for author, it's just the equilibrium theory that be one of the most important factor restricting the progress of ruling by law.

中国是法治国家，有法可依、有法必依、执法必严、违法必究。

China is a country ruled by law, where there must be laws to go by, the laws must be observed and strictly enforced, and lawbreakers must be prosecuted.

税务行政赔偿是税务行政法治建设的重要内容。税务行政赔偿的主体、范围、方式和程序等是目前需要完善的内容。

The taxation administrative indemnity is the major content of the taxation administrative laws. Its entity, scope, form and procedure need improving at present.

书写不规范的法律条文有悖于法治和民主。

Badly written legislation is the negation of the rule of law and of democracy.