纳税人 (nà shuì rén): налогоплательщик

Every March, many taxpayers log on to the tax bureau website to check last year's income and file their personal income tax returns.

The owner of a newly opened small shop queued for half an hour at the tax service hall and finally got a taxpayer identification number, so he could officially start business.

The government recently raised the VAT threshold, so small-scale taxpayers with monthly income below 100,000 yuan no longer have to pay this tax.

The company finance department reminded all employees that as taxpayers, they have the right to request official invoices for year-end reimbursement and deduction.

Old Wang discovered he had overpaid his taxes, so he took his ID card and tax payment certificate to the tax bureau to apply for a refund; after verification, the staff quickly returned the money to this taxpayer.