The Application of Government Contract to Tax Payment Guaranty

Based on the booming of government contracts in modern administrative law,and the legal character of tax payment guaranty,the author suggests the notion of government contract should be applied in tax payment guaranty.Furthermore,in the author's opinion,the core principles of the system of tax payment guaranty are the balance principle and the procedural control principle.The former principle is to allocate the rights and obligations of relevant parties reasonably,so as to seek the compatibility of values rather than seek only the equality,while the latter principle is to ensure the realization of the balance principle by means of procedural control.