税法返还法律关系的性质有别于退税法律关系。
The nature of restitution relationship is different from that of tax refund relationship.
笔者论述了房地产税的概念和特征、房地产税的作用以及房地产税收法律关系的性质。
The part discusses the characteristics of real estate tax, the important role taken in market economy of it and the nature of our real estate taxation law relation.
随着国际保理业务在我国的兴起和迅猛发展，明确其法律关系的性质和特点尤为关键。
With the development of international factoring in our country, it is the vital important to make clear the nature and character of its legal relationship.
在这部分里，阐明了税收法律关系的定义和性质，尤其以税收法律关系的性质最为主要。
In this part, clarified the definition and the nature of the tax law relation, particularly the nature.
文章重在分析和研究特许连锁经营法律关系的性质，以及作为这一法律关系客体的特许经营权的法律属性。
This analysis and research on the legal nature of the licensing chain operations, as well as the legal relationship of the objects franchising legal identity.
两种不同法律性质的证券回购，在法律关系结构和法律风险方面存在着显著差异。
And, there exist marked differences in the legal relationship structure and legal risk between the two different sorts of securities counter-purchase.
图书馆与读者间服务关系的法律性质，表现为二者之间的服务关系是民事法律关系。
The legal nature of the relationship between library and reader is represented as a civil legal relationship.
信用证的法律渊源、法律性质以及各方当事人的法律关系是信用证法律关系中的基础。
Sources and nature of law of letter of credit and the relationship of the parties are bases of .
此种风险是由于对审计监督权存在不同认识、混淆不同性质法律关系以及工程价款结算技术复杂造成的。
That different understanding of audit supervision, confusion of different types of legal relations and technical complexity of the project clearing price results in such risk.
文章论述了特殊目的载体的法律性质和法律地位，着重探讨其法律关系及法律组织形式。
I analyzed the character and functions in law of SPV, especially emphasized on its legal relations and forms.
刑事法律关系在性质、构成以及刑事执行法律事实方面所具有的特殊属性，是制定刑事执行法典的重要理论依据。
The specific properties such as nature, constitution and legal facts of criminal legal relationship are the important theoretical basis for drafting the criminal Execution Law.
土地征用是具有复合性质的法律行为，由此引起复合性的法律关系。
Requisition of land is a kind of compound legal action, Which causes compound legal relationship.
确定学校应当承担赔偿责任的前提是要明确学校和未成年学生究竟是什么性质的法律关系。
To determine whether school should or not take the obligation of compensation, we should make the premise clear that what the legal relationship between school and minor students is.
审视法院强制拍卖的性质和法律效果可以发现，它们与拍卖法律关系主体的利益密切相关。
Examine the nature and legal effect of the Court's compulsory auction can be found and they are closely related to the interests of the subjects of legal relationships in the auction.
信用证的法律渊源、法律性质以及各方当事人的法律关系是信用证法律关系中的基础。
Sources and nature of law of letter of credit and the relationship of the parties are bases of the legal relationship of the letter of credit.
不同的性质的法律关系对主体权利和义务和设定是不一样的。
The different nature legal relationship to the main body right and the duty and the hypothesis is dissimilar.
租赁合同在当事人之间既产生债权法律关系，又产生物权法律关系。租赁权的法律性质应当是用益物权性质。
The lease contract not only brings the legal relationship between the parties, but also the legal relationship of right in rem.
租赁合同在当事人之间既产生债权法律关系，又产生物权法律关系。租赁权的法律性质应当是用益物权性质。
The lease contract not only brings the legal relationship between the parties, but also the legal relationship of right in rem.
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