税法的原则是指导税法创制和实施的根本准则。税法原则一般可以分为公德性原则和政策性原则。这其中税法公德性原则反映的是各个国家税法的共性,使各国税法具有一致性的一面;税法公德性原则是从社会公共需要中产生出来的,得到广大社会成员普遍认同并上升为税法根本准则层次的原则。税法原则不仅表现为一种立法的精神,而且在税法规范性文件中以具体法律条文的形式存在着,使之具有税法一般规范所不同的调整功能与实践价值。 The principle of tax law is the fundamental guideline for guiding the creation and implementation of tax law. Tax law can generally be divided into principles of ethical principles and policy principles. Among them, the principle of tax ethics reflects the commonness of the tax laws of all countries and makes the tax laws of all countries have a consistent aspect. The principle of the tax law ethics is generated from the public needs of the society and has been widely accepted by the general public and raised to the fundamental principle of tax law The principle of hierarchy. The tax law not only shows itself as a kind of legislative spirit, but also exists in the form of specific legal provisions in the tax law normative documents so that it has the adjustment function and practical value different from the general norms of tax law.