A Study of Basic Problems of Basic Principles of Tax Law

The confirmation,structure and function of basic principles of tax law are the basic problems of it,while theoretical research of tax law of China has not resolved logically so far.The confirmation of the basic principles of tax law should only be based on the value and its regulating objects.The basic principles of tax law include legality,justice and efficiency.They are conflicted and different in nature.They act as three axes and form a unity with stable structure —— solid reference frame of tax law which has the function of supervision,evaluation and restraint in the whole course of tax law.