Relationship between tax levy and payment are accompanied by revenuedistribution activities which bring about the relationship between levy and payment.
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。
2
The economic gap among the eastern, the middle and western districts in China is quite great because of imbalance in tax revenuedistribution and tax burden distribution to some extent.