Taxpayer is the abbreviation of "taxpayer". Also known as "taxpayers". Refers to the units and individuals with direct tax obligations as stipulated in the tax law.

Taxpayers mainly include:

1. natural person: refers to an individual who is qualified as a subject of rights, can independently enjoy property rights and undertake obligations in his own name, and can sue and respond in courts and arbitration institutions. Adults or minors, nationals or foreigners are all natural persons. Natural persons are an important part of taxpayers.

2. Individual industrial and commercial households: Individual industrial and commercial households refer to citizens who have the ability to operate and are registered by the administrative department for industry and commerce in accordance with the Regulations on Individual Industrial and Commercial Households. Paragraph 1 of Article 2 of the Regulations on Individual Industrial and Commercial Households stipulates: "Citizens who have the ability to operate are individual industrial and commercial households if they are registered by the administrative department for industry and commerce in accordance with the provisions of this Ordinance."

3. Legal person: refers to a social organization with independent organization and property, which can participate in civil activities in its own name, enjoy rights and assume obligations, and is established according to law. In China, all state organs and institutions with independent budgets, social organizations with independent funds and enterprises with independent accounting are legal persons.

Legal persons have the obligation to pay taxes in accordance with the national tax law and can all become taxpayers. Among them, enterprises are the most important taxpayers. The enterprise mentioned here refers to an economic organization engaged in production, circulation or service activities and carrying out independent accounting. It can be a factory, a store, or a variety of companies with the same nature.

Extended data:

Basic rights of taxpayers:

1, and has the right to enjoy tax reduction or exemption as stipulated in the tax law;

2. Have the right to apply for recovery of overpaid taxes according to law;

3, in the event of major difficulties in production and operation, enjoy the right to apply for installment, deferred tax payment or apply for tax reduction or exemption according to law;

4. Have the right to appeal against the wrong decision of the tax authorities;

5 have the right to report and expose the illegal acts of the tax authorities and their staff to the higher authorities and the state supervision and inspection organs.

References:

Taxpayer _ Baidu encyclopedia