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.
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