China Taxpayer is a term that refers to the person or entity that is liable to pay taxes in China. The China taxpayer can be classified into different categories, such as resident and non-resident, individual and corporate, domestic and foreign, and so on. The China taxpayer has to comply with various tax laws and regulations, and fulfill various tax obligations, such as filing, reporting, withholding, paying, and auditing. The China taxpayer also has various tax rights and benefits, such as deductions, exemptions, refunds, and appeals. The China Taxpayer archive contains a collection of articles that explore various aspects of China taxpayer, such as its definition, identification, classification, registration, obligations, rights, benefits, issues, and solutions. The articles provide insights into the policies, practices, and issues of China taxpayer from different perspectives and disciplines. The articles also offer comparative analysis and international experience that can help improve the understanding and evaluation of China taxpayer.