Relationship between tax levy and paying is one between tax levy subject and tax paying subject, which is a natural result of tax distribution.

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。

youdao

Owners of S corporations can reduce their overall tax bill by paying themselves a salary, subject to payroll taxes (Social Security and Medicare taxes), and then taking a dividend, which is distributed free of employment taxes (and, again, isn't subject to the corporate tax rate).

WSJ: Forming an S Corporation

Borrowers with post May 31st, 2009 FHA mortgages are excluded from the deeply discounted streamline financing premiums, and are subject to the new higher reserve-fund-subsidizing-payroll-tax-cut-paying premiums.

FORBES: How The Payroll Tax Cut Is Costing Low Income Borrowers