Basic principles of tax law: The principle of legal taxation, the principle of tax fairness, the principle of tax efficiency and the principle of substantive taxation are the four basic principles of tax law.

1. The legal principle of taxation refers to the rights and obligations of tax law subjects, which must be stipulated by law, and the various constituent elements of taxation must also be clarified by law. This principle includes the legal principle of tax requirements and the principle of tax legality.

2. The principle of tax fairness includes horizontal fairness and vertical fairness in taxation, which means that the tax burden must be distributed according to taxpayers’ affordability. Those with equal affordability should have the same tax burden, and those with unequal affordability should have the same tax burden. different. This principle originates from the principle of legal equality and emphasizes the prohibition of unequal treatment.

3. The principle of tax efficiency includes two aspects: economic efficiency and administrative efficiency. The former requires that tax laws are conducive to the effective allocation of resources and the effective operation of the economic system, while the latter requires improving tax administrative efficiency. This principle is the basis for ensuring a virtuous cycle of taxation and is also the basis for ensuring national financial stability.

4. The principle of substantive taxation requires determining whether taxation requirements are met based on objective facts, and determining the tax burden based on the taxpayer's true affordability, rather than just considering the relevant appearance and form. This principle ensures the actual significance and effect of tax laws and makes tax laws more fair and reasonable.

Principle of clear taxation elements

According to the requirements of the legal principle of taxation, taxation elements, taxation procedures, etc. must not only be specially stipulated by law, but also must be as clear as possible to avoid problems. Loopholes and ambiguities leave room for arbitrary abuse of power. Therefore, legal provisions on tax elements should not be vague general provisions, otherwise it will create excessive administrative discretion.

Of course, it is difficult to achieve absolute clarity on tax elements. In order to achieve fairness and justice in tax law, it is also allowed to use some uncertain concepts under certain conditions and within certain scope, such as "when necessary", "based on legitimate reasons", etc. However, the use of uncertain concepts should make its meaning clear based on the purpose of the law and specific facts.