In the evening of April 13, 2015, the 80th Law-based Government Forum was held in Graduate School of China University of Political Science and Law (CUPL) hosted by Zhang Li, Associate Professor of the School of Law-based Government. Jin Banggui, Professor of Law School of Aix-Marseille University, delivered a wonderful report with the theme of “Taxation and Rule of Law—A Comparison between China and France”. Prof. Shi Zhengwen, Director of Center for Research in Fiscal and Tax Law of CUPL, gave a wonderful comment on this report.