Undoubtedly,the contract ethics spirits based on the citizens society is the basic ethics spirits of socialist harmonious society and the system justice,as a matter of fact,becomes the major manifestation of socialist harmonious society s contract ethics spirits.

The harmonious society manifests the pursuit of the contract spirit and conforms to the principle of the contract spirit.

The contract spirit in ancient China was the respect and fear of contract, and taking the contract as law was the respect for contract.

The Construction of the Spirit of Contract in China s Tax Levy and Management;

Based on the introduction of the spirit of the modern contract,this paper analyses the following questions: the value of law of the tax planning activities,the abuse and restoring of the spirit of contract,in order to further the study of law theory about the tax planning.

The spirit of contract: a think red line throughout the contemporary criminal law——another ponderation over enforcement of new criminal law;

The spirit of contract involves free consensus,power-responsibility equivalence,mutual help and shared benefit and so on.

In China, there is a lack of the spirit of contract in the area of public administration because of Chinese traditional poh tic culture.

Huizhou documents are the evidence of the harmony and contractual spirit of the ancient Huizhou society.

The clashes of authority factors and contractual spirit result in a series of conflicts between administrative unilateralism and mutual acceptability,administrative priority and contractual equality,legal principle and meaning autonomy,following administrative goal and conforming principle of interest exchange.

The system of modern criminal procedure is based on a sound cultural foundation,with the principle of human rights serving as its value basis,a democratic constitutionalism as its political basis,a citizen society as its social basis,and the contractual spirit as its ideological basis.