It is the basic information collection of taxpayers. The enterprise fills in the summary table of basic information, and the tax authorities put it on record according to the information provided by the enterprise.

Judging whether the subject in a society is a tax subject depends on its tax object, that is, the tax object. When something becomes the object of taxation, the subject of possession, use or behavior also becomes the subject of taxation accordingly. If this thing is no longer the object of taxation, then the subject of possession, use or behavior is no longer the subject of taxation.

Extended data:

Natural persons and legal persons who have the obligation to pay taxes and pay taxes directly to the government. Natural persons refer to domestic citizens and foreign citizens who live or engage in economic activities in their own countries; Legal person refers to enterprises and mass organizations established according to law, enjoying civil rights and being able to bear civil liabilities independently.

The subject of taxation is determined by the nature of the object of taxation. Each tax has a specific tax object and corresponding tax subject.