1, tax activities should reflect the concept of rule of law, that is, everyone is equal before the tax law. Taxpayers and taxpayers must respect the authority of the tax law.

2. The core of tax rule by law is to restrict the state's arbitrary tax power while ensuring the state to exercise tax power, and effectively protect the rights of citizens.

3. Tax rule by law has its specific substantive value and formal value. It contains not only the substantive value judgment of what is a respectable good tax law, but also the formal value of how to formulate and implement the principles and procedural requirements of a respectable good tax law. Only through a set of good legislative principles, legislative procedures and formal value operation of law enforcement and relief procedures can we ensure the realization of the substantive value of tax rule by law.

4. Tax rule of law requires that tax activities should be scientific and reasonable, in line with the procedures of tax legislation; Tax enforcement is strictly regulated, taxpayers pay taxes according to law, and tax authorities collect taxes according to law; The objective and fair state of tax justice.