According to the Law of People's Republic of China (PRC) on Tax Collection and Administration, taxpayers refer to natural persons, legal persons or other organizations that should pay taxes according to law. Among them, legal person refers to enterprise legal person, institution legal person, social organization legal person, etc. , established in accordance with the law, with independent legal personality, able to independently bear civil liability and enjoy civil rights. Therefore, as an enterprise legal person, the company can be the name of the taxpayer.
In practice, the name of the taxpayer can be determined according to the specific situation. For example, individual industrial and commercial households can use personal names as taxpayers' names, and companies can use company names as taxpayers' names.