Though demonstrate the importance of moral in all the course of tax(tax making,levy tax,tax using),we could explain that"administer tax by moral"was the support and supplement of"administer tax by law".

On Ideological Origin and Modern Value of Rule by law and Rule by Morality;

Double connotations of “morality” in the concept of rule by morality;

On Problems of Rule by Morality;

Stick to "rule of law" and "rule of virtue" to strengthen the leadership of the party;

"rule of virtue", which should be made one of the leading principles in running the country; 2.

In ancient times,rule of virtue which stresses the overall interests,taking virtue as foundation for adminisering a country,making unremitting efforts to improve oneself,advocating virtue and kindheartedness,attaching importance to actions and honesty forms the gist of spirit of Chinese nation.

The paper, basing on some problems in practical work, discusses the relationship between ruling colleges by law and ruling colleges by virtue, pointing out that ruling colleges by law is safeguard and precondition of school management, and ruling colleges by virtue is soul and power of school development.

At present,it is of practical significance to carry forward the idea of ruling colleges by virtue,change the idea and practice of ruling colleges and constantly explore the new ways,new contents and new methods of higher education and management in new period in the process of ruling colleges by law.