纳 (nà) means 'to receive' or 'to accept', and 税 (shuì) means 'tax'. Together, 纳税 literally means 'to accept/receive tax' — but in modern usage, it functions as a verb meaning 'to pay taxes'. It refers to the legal obligation of individuals and businesses to contribute money to the government according to tax laws. This term is formal and commonly used in official, financial, and administrative contexts.

The word is often found in documents, news reports, tax forms, and public service announcements. While it can be used in both spoken and written Chinese, it carries a neutral-to-formal register and is rarely used in casual conversation. It's typically paired with subjects like 公司 (company), 个人 (individual), or 公民 (citizen), and frequently appears with verbs like 应该 (should), 必须 (must), or 按时 (on time).