tax bearer meaning in Chinese

纳税人。

Expect explaining the two special subjects of the crime of evading taxes . . . . . . tax bearer and withholding agents , it emphasizes specially at the problem that if the delegated collectors , tax representatives , operators unlicensed and illegal operators can compose the main body of evading taxes
除阐释偷税罪的两种特殊主体? ?纳税人和扣缴义务人之外，重点研讨了代征人、税务代理人、无证经营者、非法经营者能否构成偷税罪的主体。
On the basis of a brief retrospect to the criminal legislation of the crime of evading taxes , i redefine the crime like this " the crime of evading taxes refers to the action of tax bearer or withholding agent against tax regulations and evades paying taxes willfully when the circumstances are serious .
在简要回顾建国以来偷税罪刑事立法的基础上，辨析若干具有代表性的偷税罪定义，并重新作出如下界定， “偷税罪，是指纳税人或扣缴义务人故意违反税收法规，逃避缴纳税款，情节严重的行为” 。