The nature of tax contract shows that under the statutory principle,the relationship between the government and taxpayers established by the constitution and the tax law with levying and paying tax as its external forms, is of rights and obligations, of which the intrinsic content is to meet and require the "public need". Contract spirit contained in the relationship decides that the base of the harmonious tax relationship is the equivalence of rights and obligations, its premise the statutory principle, its essence governing taxation by law, its bond service of paying tax, and its core the integrity mechanism of taxation and tax-paying.
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