檢視纳税单位的原始碼

[[File:纳税单位.jpg|缩略图|[https://image.baidu.com/search/detail?ct=503316480&z=0&ipn=d&word=%E7%BA%B3%E7%A8%8E%E5%8D%95%E4%BD%8D&step_word=&hs=0&pn=4&spn=0&di=41030&pi=0&rn=1&tn=baiduimagedetail&is=0%2C0&istype=0&ie=utf-8&oe=utf-8&in=&cl=2&lm=-1&st=undefined&cs=1328245005%2C4175394166&os=2089908541%2C2822662718&simid=4030389013%2C576568741&adpicid=0&lpn=0&ln=1451&fr=&fmq=1619063184859_R&fm=&ic=undefined&s=undefined&hd=undefined&latest=undefined&copyright=undefined&se=&sme=&tab=0&width=undefined&height=undefined&face=undefined&ist=&jit=&cg=&bdtype=0&oriquery=&objurl=https%3A%2F%2Fgimg2.baidu.com%2Fimage_search%2Fsrc%3Dhttp%3A%2F%2F5b0988e595225.cdn.sohucs.com%2Fimages%2F20181224%2Fba5c826d591f4223b62a2e9aff07cdee.jpeg%26refer%3Dhttp%3A%2F%2F5b0988e595225.cdn.sohucs.com%26app%3D2002%26size%3Df9999%2C10000%26q%3Da80%26n%3D0%26g%3D0n%26fmt%3Djpeg%3Fsec%3D1621655199%26t%3Dbaff32c1dee6b7c6914a5a7f369c9aec&fromurl=ippr_z2C%24qAzdH3FAzdH3Fooo_z%26e3Bf5i7_z%26e3Bv54AzdH3FwAzdH3Fdb98ma8lc_lll0nbad&gsm=2&rpstart=0&rpnum=0&islist=&querylist=&force=undefined 原图链接][https://www.sohu.com/a/284160195_99973802 来自搜狐]]]
'''纳税单位'''指负有纳税义务的单位。纳税人按法律上纳税主体来区分，分为纳税自然人和纳税法人，这是法律上的用语。我国通常所称的纳税人，是指负有纳税义务的单位和个人。这两种分类法包含的总范围是一致的。但是，纳税单位和纳税法人也有一定的 区别： 如[[国营企业]]、[[集体企业]]、[[中外合资经营企业]]等，是[[纳税单位]]，又是纳税法人; 而个体工商业户、私营独资和合伙企业是纳税单位，但它们属于自然人的范围。<ref>[https://baijiahao.baidu.com/s?id=1697215016454170462&wfr=spider&for=pc 溆浦：纳税先进单位已经公布 “纳税之星”正在评选]红网</ref>