《中国税务》一九九四年第八期刊《郭章喜是否构成纳税人》一文,笔者认为,郭章喜已构成纳税人。就此案而言,应税客体是加价经销药品获取的利润收入,其纳税人的确定,就要看谁与该项利润收入关系最为密切,也即是谁直接经营了该项业务。现分析如下: (一)从购销形式上看,郭以二院的名义购进 “China Taxation” Eighth Issue of 1994 “whether Guo Zhangxi taxpayers,” one article, I believe, Guo Zhangxi has formed a taxpayer. In this case, the object of taxable profits is the profit gained from the sale of drugs at a fare increase. The determination of the taxpayer depends on who has the closest relationship with the profit and that is, who manages the business directly. Now analysis is as follows: (A) From the point of view of the form of purchase and sale, Guo purchased in the name of the second hospital