Units and individuals with tax obligations can be divided into three categories:
1, natural person
It refers to an individual who has the qualification of subject of rights, can independently enjoy property rights and undertake obligations in his own name, and can sue and respond to the court and arbitration institution. 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
It refers to a social organization that has an independent organization and independent property, can participate in civil activities in its own name, enjoys rights and assumes obligations, and is established according to law.
Extended data:
1, basic rights
(1) has the right to enjoy tax reduction and exemption as stipulated in the tax law.
(2) Have the right to apply for recovery of overpaid taxes according to law.
(3) In case of major difficulties in production and operation, they have the right to apply for installment, postponement of tax payment or application for tax reduction or exemption according to law.
(4) Have the right to appeal against the wrong decision of the tax authorities.
(five) 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.
2. Basic obligations
(1) Handle tax registration in accordance with the provisions of the tax law.
(2) To file tax returns and pay taxes on time according to the time limit and procedures stipulated in the tax law.
(3) Provide accounting and financial statements to the tax authorities in a timely manner.
(4) Accept tax inspection, truthfully reflect and provide relevant information and materials.
References:
Baidu encyclopedia-taxpayer