| Abstract: | In addition to adhering to rule of law and focusing on taxpayer protection, the General Principles of Tax Law in the form of an independent statute aims to promote the systematization of tax rules comprehensively. Based on the core concept of tax debt and the legal relation therewith, the General Principles could encompass three parts of tax rules. The first part is the general requirements on taxation, with taxpayers'' right protection mechanisms included. The second part demonstrates the evolving process of tax liabilities, from its occurrence, adjustment to elimination. The third part concerns basic procedural policies and regulations. Thanks to the codification model of divide-first-and-then-unify, the statute of general principles needs to coordinate with the current tax system. And given the full application of administrative law in tax field, it is also necessary to be in line with the general rules of the existed administrative acts and take into consideration the possible prospect of codifying administrative laws. |
