The Civil Law Basic Principle is Suitable for the Research of Tax Law

As two very different types of civil and tax laws,there are differences based on legislation and the targets,and the responsibility and commitment adjustment method.But the tax revenue legal relationship debt of nature public law,causes the civil law and the tax law has many relations.Legislative based in the tax law changes in the national public functions,but also to fully protect the rights of taxpayers,under the premise of using civil equality,autonomy,fairness,honesty and credibility,public order and good morals and the prohibition of abuse of rights and other basic principles of tax law,public and private law as fusion trend research in the field of tax law issues.