税收分配关系

其侵犯的客体是国家的税收分配关系，在客观方面表现为双重违法性，主观方面为直接故意，要求行为人具有违法性认识。

The object of crimes against taxation is state taxation and revenue sharing relation . The objective aspect of crimes against taxation is dual illegality and subjective aspect is direct intent which requires the offender 's cognizance of illegality .

税收是一种分配关系的体现，直接涉及纳税主体的切身利益。

Tax Revenue reflects the relationship of assignment and refers to the profit of taxpayers .

然而，国际税收管辖权的分配关系到一国在国际社会中所享有的税收利益。

However , international taxation jurisdiction concern about the attribution of taxation benefit around the world .

税收是一个分配范畴，税收分配关系是国家参与社会产品分配所形成的一种经济利益关系。

Taxation belongs to the category of distribution , is one kind of economic benefit relation .

税收制度作为规范国家和纳税人之间税收分配关系的法律制度，在现实经济生活中具有十分重要的意义。

Revenue , as a legal system which can conduct the tax distribution relationship between the nation and taxpayers , is of great significance in our society .

涉外税收法律制度是调整具有涉外因素的税收分配关系的法律规范，对一国吸引利用外国资本有着重要的调节作用。

Foreign taxation is a legal system which adjust the distribution of tax of foreign-related factors , and play an important role for a country to attract foreign capitals .

税负与税收的关系是：税负不等于税收，而是税收分配关系的数量体现。

As a matter of fact , tax burden and taxation is not the same thing .

地方税收作为国家税收的一个组成部分，反映的是中央与地方的税收分配关系。

Local taxes , as a part of national revenue , reflecting the central and local tax revenue distribution relations .

税收负担，简称税负，是指纳税人承受国家税收的状况或量度，反映一定时期内社会产品在国家与纳税人之间的税收分配数量关系。

Tax burden , which is the measure of taxes borne by taxpayers , reflects the tax distribution in respect of social product of a certain period between the government and the taxpayers .