A: When an enterprise is leased or contracted to others, the operator of the enterprise has changed. Since the lessee or contractor has enjoyed the right to operate the enterprise, he should also bear the civil obligations and responsibilities of the enterprise. Therefore, the tax law stipulates that if an enterprise is leased or contracted to others for operation, the lessee or contractor shall be the taxpayer. This is not only conducive to strengthening tax collection and management, but also in line with the actual situation. However, it should be noted that it is necessary to distinguish between enterprises that contract to others and enterprises that implement the internal contract responsibility system. If the enterprise implements the internal contract responsibility system, its taxpayers will not change. It should be noted here that the lessee or contractor mentioned above refers to the lessee or contractor who has independent management rights, conducts independent financial accounting and pays rent or contract fees to the lessor or the employer on a regular basis.