There are two main views on the specific scope of taxpayers:
1. One is the concept of taxpayer in a narrow sense, that is, taxpayer only refers to taxpayers, and refers to natural persons, legal persons and other organizations that have direct tax payment obligations according to the provisions of the tax law.
This view limits the scope of taxpayers to organizations and individuals who directly fulfill their tax obligations, and holds that the withholding obligation and the obligation to ensure the performance of tax debts undertaken by withholding agents and tax guarantors are related to tax obligations, and they are excluded from taxpayers, which is called "related obligation subjects". Few scholars hold this view.
2. The other is the broad concept of taxpayer, that is, the related subjects whose main obligations are tax obligations in nature are called taxpayers, including taxpayers, withholding agents and tax payment guarantors.
This view, which is advocated by most scholars, does not limit taxpayers to taxpayers who are directly liable for tax payment, but also includes withholding agents and tax payment guarantors, whose withholding obligations and tax payment guarantee obligations are essentially equivalent to tax payment obligations.
Extended data
China's "Tax Collection and Management Law" stipulates that taxpayers' obligations include:
1. Handle tax registration, change registration or re-registration on schedule according to law.
2. Set up account books according to law and use relevant vouchers legally and correctly.
3. Submit tax returns, financial and accounting statements and other relevant materials to the competent tax authorities on a regular basis as required.
4. Make tax returns on time and pay taxes in full and on time.
5, take the initiative to accept and cooperate with the tax authorities tax inspection, truthfully report its production and operation and tax payment, and provide relevant information.
6. Taxpayers who violate the regulations shall pay late fees and fines in accordance with the regulations, and accept other statutory penalties.
Baidu encyclopedia-taxpayer