1) legal relations between authority and tax-payer
税收征纳法律关系
2) administrative law relations of tax collection
税收征收行政法律关系
3) relationship between levy and taxpayer
税收征纳关系
1.
The harmonious relationship between levy and taxpayer does not only depend on tax collection and management departments to achieve but also to be improved by means of tax legislation,law enforcement and the judicial process.
实现税收征纳关系的和谐是要在承认两者利益不同的基础上,通过建立科学、规范的税收征管秩序,促进征纳双方的互信、互利;和谐税收征纳关系不是单纯依靠税收征管部门、通过优化纳税服务就可实现的,而是要在树立税收法治理念的基础上,借助于税收立法、执法和司法过程的完善来实现。
4) taxation legal relation
税收法律关系
1.
In taxation legal relation,the legal attributes of tax warranty has influence on taxpayers basic rights and application scope of tax legal prescription,but there are many defects in the systems of tax warranty in China.
在税收法律关系中,税收担保的法律属性对纳税人的基本权利、税收法定主义的适用范围都有很大影响,而我国相关制度却存在许多漏洞。
5) administrative law relations of taxation
税收行政法律关系
6) the others administrative law relations of taxation
派生税收行政法律关系
补充资料：税收法律关系
税收法律关系：是由税收法律规范确认和调整的,国家和纳税人之间发生的具有权利和义务内容的法律关系。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条