纳税人
nà shuì rén · HSK 7
taxpayer
🧾 纳 pay + 税 tax + 人 person = the person who pays tax
纳 means to pay in or submit, 税 is tax, and 人 is person. Stack them and you get the one who hands the tax over: the taxpayer. The 禾 grain radical in 税 points to old taxes paid as harvested crops.
税 — grain radical 禾 + 兑 (exchange/phonetic)
税 combines 禾 (grain) with 兑 (exchange), which also hints at the sound. In ancient China taxes were paid in grain, so the character originally meant a levy of harvest given to the state. Its meaning later broadened to taxes and duties of any kind.
人 — pictograph of a standing person
人 is a pictograph showing a person viewed from the side, with two strokes representing the legs and torso of a standing human. In oracle bone script it clearly depicted a figure leaning slightly forward. The meaning has remained 'person' or 'human' throughout its history.