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.
legal ground
Article 4 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection stipulates that units and individuals with tax obligations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.