With the development of processing of rule of law,tax debt theory gradually be come into legislation,research of the theory also make a great progress.Establishment of tax debt is an unavoidable question of tax law research as a fundamental question.The time at which a liability to tax, as one of important condition of tax law,is a micro and important question in construction of tax law system.Determination of relationship between tax debt and time at which a liability to tax is the main content of the diss...