The taxpayer identification number is the number on the tax registration certificate, usually referred to as "tax number", and the taxpayer identification number of each enterprise is unique. This digital code, which belongs to everyone and remains unchanged for life, is likely to become our second "ID card".
Matters related to the identification number of natural person taxpayers are as follows:
1, the identification number of the natural person taxpayer, which is the unique code identification for the natural person taxpayer to handle all kinds of tax-related matters;
2. If there is a China citizenship number, its China citizenship number shall be used as the taxpayer identification number; If there is no China citizenship number, the tax authorities will give it a taxpayer identification number;
3. When handling tax-related matters for the first time, taxpayers shall present valid identity documents and submit relevant basic information to the tax authorities or withholding agents;
4. The tax authorities shall hand over their taxpayer identification numbers to natural taxpayers or inform taxpayers through withholding agents, and provide convenience for natural taxpayers to inquire about their taxpayer identification numbers;
5. Natural taxpayers shall provide the taxpayer identification number to the tax authorities or withholding agents when handling tax declaration, tax payment, application for tax refund, issuance of tax payment vouchers, tax inquiry and other tax-related matters.
Article 17 of the Law of People's Republic of China (PRC) on Tax Collection and Administration shall, in accordance with the relevant provisions of the state, open basic account and other deposit accounts in banks or other financial institutions with tax registration certificates, and declare all account numbers to the tax authorities.
Banks and other financial institutions shall register the tax registration certificate number on the account of taxpayers engaged in production and operation, and register the account number of taxpayers engaged in production and operation on the tax registration certificate.
When the tax authorities inquire about the account opening of taxpayers engaged in production and business operations according to law, the relevant banks and other financial institutions shall provide assistance.