税收征纳关系是指税务机关与负有纳税义务的自然人、法人或其他组织相互之间因为征税、纳税而发生的各种关系，其中包括在税收征纳过程中所发生的纳税人认定关系、税款缴纳关系、票证管理关系等。
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.
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.
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