The past discussions on the civil service administrative neutrality used to focus on whether a civil servant is allowed to be a member of or to take post in a political party, or on the limitation on an active participation of a civil servant in political activities. However, those discussions would inevitably fall into a fault of inappropriate subjectivity and individuality, and overlook the fact that the issue of administrative neutrality is actually a basic principle of enactment of law of a nation.The organization of a democratic nation is premised on that the basis of ruling power of the government is not timeless. On the other hand, the so-called professional bureaucracy means an administration system to be legalized and become independent without having to undergo the regular election, i.e. a direct democratic procedure. From this point of view, a stressful relationship inherently exists between professional bureaucracy and democratic system in nature. This article is in a try to solve the theoretically stressful relationship from the perspectives of constitutional principles and constitutional provisions in contrast with the historical causes and constituent principles of civil service system, also to derive therefrom the constitutional basis of civil service administrative neutrality. Finally, this article will make a review and provide criticism on the "Draft of Civil Service Administrative Neutrality Act" currently under the review of the Legislative Yuan, and will give a rough estimation on the prospect of its pass through the 3rd reading in the future.