Administrative legal relationship refers to the right and obligation relationship between the state administrative organ and other subjects in the administrative activities of the state administrative organ regulated by the administrative legal norms. It is the social relationship between the state administrative organ and its management objects when the administrative organ exercises the state administrative power. Among them, the positive administrative legal relationship refers to the establishment of various undertakings in order to realize the state administrative functions, Negative administrative legal relations refer to various relations with relevant parties or individual citizens in order to protect administrative order and sanction administrative illegal acts.
According to the above definition, which of the followings belongs to negative administrative legal relations:
A tax authority fined a unit for tax evasion by 20000 yuan and ordered it to make up the tax