Non-orthogonal multiple access (NOMA) is one of the key techniques to address the high spectral efficiency and massive connectivity requirements for the fifth generation (5G) wireless system. To efficiently realize NOMA, we propose a joint design framework combining the polar coding and the NOMA transmission, which deeply mines the generalized polarization effect among the users. In this polar coded NOMA (PC-NOMA) framework, the original NOMA channel is decomposed into multiple bit polarized channels by using a three-stage channel transform, that is, user$\to$signal$\to$bit partitions. Specifically, for the first-stage channel transform, we design two schemes, namely sequential user partition (SUP) and parallel user partition (PUP). For the SUP, a joint successive cancellation detecting and decoding scheme is developed, and a search algorithm is proposed to schedule the NOMA detecting order which improves the system performance by enhanced polarization among the user synthesized channels. The "worst-goes-first" idea is employed in the scheduling strategy, and its theoretic performance is analyzed by using the polarization principle. For the PUP, a corresponding parallel detecting scheme is exploited to reduce the latency. The block error ratio performances over the additive white Gaussian noise channel and the Rayleigh fading channel indicate that the proposed PC-NOMA obviously outperforms the state-of-the-art turbo coded NOMA scheme due to the advantages of joint design between the polar coding and NOMA.