我国目前税收征纳关系的基本分析。
The second part is basic analysis of present relationship between tax levy and payment.
最后，阐述了税收征纳关系的概念和特征。
Finally, elaborated the tax revenue drafts accepts relational the concept and the characteristic.
为税收征纳关系协调研究提供有益的参考和借鉴。
Drafts for the tax revenue accepts the relational coordinated research to provide the beneficial reference and to use for reference.
并对税收征纳关系的概念和特征进行了归纳和总结。
And drafted to the tax revenue accepts relational the concept and the characteristic has carried on the induction and the summary.
在我国传统的税收征纳关系中，纳税人作为义务主体。
Tax obligation is considered fulfilled by taxpayers in the traditional taxation legal relationship in China.
通过建立不同的博弈模型，论述了对协调税收征纳关系的不同影响因素。
Through the establishment different gambling model, elaborated has drafted to the coordinated tax revenue accepts relational the different influencing factor.
同时列举了西方的税收征纳关系的根据学说，为下文的论述进行了铺垫。
Simultaneously enumerated West's tax revenue to draft accepts relational the basis theory, has carried on the upholstery for as follows elaboration.
税收征纳关系是伴随着税收分配活动的客观存在而产生的征税主体和纳税主体的关系。
Relationship between tax levy and payment are accompanied by revenue distribution activities which bring about the relationship between levy and payment.
税收征纳关系是伴随着税收分配活动的客观存在而产生的征税主体和纳税主体的关系。
Relationship between tax levy and paying is one between tax levy subject and tax paying subject, which is a natural result of tax distribution.
征税人和纳税人是税收征纳关系中的两个主体，在税收征纳关系中有着各自的立场和利益。
Tax leviers and tax payers are the two main bodies in levying tax and they have their own benefit in the relationship of tax levy.
该部分分析了和谐税收征纳关系的含义及特征，阐述了我国构建和谐税收征纳关系的必要性。
This part analyzed the meaning and characteristic about harmonious tax levy and payment, elaborated the necessity of building harmonious relationship between tax levy and payment.
该部分分析了和谐税收征纳关系的含义及特征，阐述了我国构建和谐税收征纳关系的必要性。
This part analyzed the meaning and characteristic about harmonious tax levy and payment, elaborated the necessity of building harmonious relationship between tax levy and payment.
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