“税”的概念徐林１、税收与税务税收（ｔａｘａｔｉｏｎ）是以政治权力为后盾所进行的一种特殊分配，是一国政府同它政治权力管辖范围内的纳税人之间所发生的征纳关系，是以国家为主体的强制无偿分配关系，是属经济基础的范畴。税务（ｔａｘａｄｍｉｎｉｓｔｒａｔｉｏｎ... The concept of “tax” Xu Lin 1. Taxation and Taxation Taxation is a special distribution backed by political power. It is a sign of taxation that takes place between the government of a country and taxpayers under the jurisdiction of its political power The relationship between the two countries is based on the compulsory distribution of the state as the main body and is a category of economic base. Taxation (taxadministration ...