Research On Tax Affairs Publiprinciple Of Tax Procedure Law

With the establishment of market economy in China, tax legislation develop rapidly during this period. Tax Procedure Law on the one hand is the security of substantive law, on the other hand it can control uthorities of the taxman and protect taxpayer's right. Fundamental principles of tax Procedure Law are penetrated tax Procedure throughout and they are standard of conduct that everyone must abide. Tax affairs public principle is fundamental principle of taxation and tax payment and the life of tax Procedure Law. Giving special emphasis and paying attention to tax affairs public principle is inevitable trend of contemporary tax law. So making it fundamental principle of tax Procedure Law and under it commanding to legislate are important topic which are worth to study.In papers, I firstly elaborate the concept,rational and significance of tax affairs public principle. Secondly, I analyzed systematically establishment standard and basic content of tax affairs public principle, at the same time I analyzed systematically the necessity and feasibility to make it fundamental principle of tax Procedure Law. Thirdly, I introduced overseas legislative practice. In the end, learning from the experiences of foreign countries and foothold national conditions, I proposed the suggestion of constructing tax Procedure legal systems under tax affairs public principle commanding form five sides.