长期以来，人们一提到纳税人，自然就会想到各类纳税企业，想到那些定期到税务机关申报纳税的厂矿、公司、商店等纳税户。国家开征个人收入调节税和银行存款利息税之后，虽然许多老百姓也被单位或金融机构代扣代缴过所得税，但在观念深处仍觉得企业才是纳税人，而不习惯把自己 For a long time, when people mentioned taxpayers, they naturally think of all kinds of taxpayers and think of taxpayers such as factories, mines, companies and shops that regularly report and pay taxes to the tax authorities. After the state levied personal income tax adjustment and interest tax on bank deposits, although many people were also withheld or paid income tax by their units or financial institutions, they still felt that enterprises are taxpayers in the depth of their concepts and are not accustomed to putting themselves