《中国税务》今年第8期刊载《郭章喜是否构成纳税人》一文,就郭章喜是否构成纳税人问题提出了不同观点。笔者认为,要想弄清郭是否构成纳税人,首先要弄清郭和二院的经济往来以及郭和二院的关系。 我们知道,在计划经济条件下,县一级医院药品一般只能从县医药公司购进,流通渠道依 “China’s Taxation,” Issue 8 of this year contains “whether Mr. Zhang forms a taxpayer,” and put forward different views on whether Guo Zhangxi is a taxpayer. In my opinion, in order to find out whether Guo is a taxpayer, we must first understand the economic relations between Guo and Second Homes and the relations between Guo and Second Homes. We know that under the conditions of a planned economy, county-level hospital medicines generally can only be purchased from county pharmaceutical companies and distribution channels depend on