Well...first, the question is, are you selecting a pot for a developing tree or a more finished(ready for a show) tree?
If its the first, a tree that is in its developing stages, you would consider what is best for the health and vigor of your tree...not what looks best! I realized that I was guilty of rushing trees into bonsai containers when realistically what I am trying to accomplish with the tree(develop trunk and/or branches) would be done faster and easier using a growing container. There are lots to choose from, boxes, mortar tubs, nursery containers...basically more space for root growth without over potting...I don't know of any specific guidelines.
Now, if your question is about a more finished bonsai...something you think is display ready.
The depth of the pot is equal to the diameter of the trunk base. The length of the pot is 2/3 of the height of the tree. But, these are only very general guidelines!!! There are also a hundred or more other variables including things like, species(azaleas=deeper, maples=shallower, etc..), style (cascade, sumo, group, etc..) and size (shohin) that are considered when trying to create a pleasing aesthetic between tree and pot....and of course everyone has their own taste and opinions
John