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.
该部分首先介绍了惩罚性赔偿的概念和特征，明确了其含义；
This part introduces the concept and feature of punitive damages, and clear its meaning.
文章首先对植物园以及植物园规划的相关概念和特征进行了考察。
Firstly, the paper gives an inspection of concepts and features related to botanic garden and its planning.
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