The Chinese word **纳税人** (nàshuìrén), meaning "taxpayer," is a logically constructed compound term formed by combining three distinct morphemes: the verb **纳** (nà, "to pay" or "to deliver"), the noun **税** (shuì, "tax"), and the noun **人** (rén, "person"). It follows a highly productive grammatical structure in Mandarin where the verb-object phrase **纳税** ("to pay tax") functions as a modifying element for the head noun **人** ("person"). Thus, the term literally and transparently means "a person who pays tax," illustrating a common pattern for creating agent nouns in the language.