Tax countries for the realization of the state's tax claim provides legal guarantees. Tax countries and also is the rule of law, embodied in the tax area is the tax rule of law (rule of law in taxation). The rule of law to achieve tax revenue for the state claims the realization of the system provided sufficient protection, a sound tax legislation allows those who want to tax evasion for individual taxpayers without loopholes, a strong deterrent to tax law enforcement of individual taxpayers lived speculative psychology, impartial administration of justice makes the tax evasion of tax of taxpayers willing to justice, strict monitoring of the network makes the individual tax revenue 'Shuoshu' no place to go land.