在税收关系中，国家作为权利主体有依法征税的权利，纳税人作为义务主体有依法纳税的义务。
In the taxation relationship, the State has the rights to levy taxes, and taxpayers has the duty to pay taxes according to laws.
后者主要涉及遗产税的征收，比如征税主体、纳税申报和缴纳与征收问题。
The latter perspective regards the collection of inheritance tax, including the (positive) subject, declaration and collection aspects.
第一部分对什么是纳税人做了界定，税法的主体由纳税人、国家和征税机关三方组成，纳税人是税法法律关系的核心主体。
Part one: definition of the taxpayer, the subject of the tax law is made up of follows: the taxpayer, the state and tax bureau, the taxpayer is the core of these.
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.
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.
从某种意义上说，税收就是征税主体与纳税主体在一定的税收法规和税收管理制度下所进行的博奕。
In a certain sense, taxation is a game between the principal party of tax levying and that of tax paying under the administration of tax laws, rules and regulations.
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.
本文从对土地的剩余征税说起，准确地分析了地租和土地税的征收主体、征收对象、征收依据、征收目的。
At first, from the point of levying a tax on the surplus of land, the paper exactly analyses the subject, object, basis and target of collecting land rent and tax.
本文从对土地的剩余征税说起，准确地分析了地租和土地税的征收主体、征收对象、征收依据、征收目的。
At first, from the point of levying a tax on the surplus of land, the paper exactly analyses the subject, object, basis and target of collecting land rent and tax.
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