Where can I check an individual’s tax ID number?

Individuals who have a domicile in China, or who have no domicile but have lived in the country for one year, are resident taxpayers and shall bear unlimited tax liability. The tax obligation is to pay personal income tax in accordance with the law on the income obtained within and outside China. Below is where I can check my personal tax ID number? I hope it can help everyone.

There are two ways to query the taxpayer identification number:

1. After the taxpayer completes the real-name registration or information collection, the taxpayer identification number is automatically generated. You can query the taxpayer identification number through "Taxpayer Identification Number Query" function" query.

2. When the document type is resident ID card or Chinese passport, the taxpayer’s name, ID card type, ID number and nationality (region) can be entered for query. For other ID types, you can enter your name, ID type, ID number, nationality (region), gender, date of birth and country (region) of birth for query.

Personal Income Tax APP registration method:

1. Face recognition authentication registration.

The authenticity of the user's identity is verified through face recognition. This method is to compare and verify the face collected in real time with the photos retained by the police. After the verification is passed, the real-name registration can be completed. The method only supports mobile APP clients.

2. Register with the hall registration code.

You can bring your valid ID to the local tax office to apply for a registration code, and then choose the hall registration code registration method on this platform to complete the real-name registration. When registering, you need to fill in the registration code and identity information. The system passes Verify whether the registration code matches the identity information to complete the real-name registration. The registration code is valid for seven days. If you accidentally lose it, you can apply again.

The tax number of an individual industrial and commercial household

The tax number of an individual industrial and commercial household is usually an ID number. If it is recognized as a general taxpayer of value-added tax, it must be replaced with an organization code, which is the same as the general tax ID number. The form is the same as the tax ID number.

The tax number of a general taxpayer is the local area code and enterprise organization code.

Now the three certificates are integrated into one, and the tax number is usually the number on the business license.

Basic information of individual industrial and commercial households

Individual industrial and commercial households refer to those who have the ability to operate and are registered with the industrial and commercial administration department in accordance with the provisions of the "Regulations on Individual Industrial and Commercial Households" to engage in industrial and commercial operations. citizen. Article 2, paragraph 1, of the "Regulations on Individual Industrial and Commercial Households" stipulates: "Citizens with business capabilities who are registered with the industrial and commercial administrative department in accordance with the provisions of these regulations and engage in industrial and commercial operations are considered individual industrial and commercial households."

Legal characteristics of individual industrial and commercial households

Individual industrial and commercial households are the legal manifestation of the individual industrial and commercial economy, which have the following characteristics:

1. Individual industrial and commercial households are natural persons or individuals engaged in industrial and commercial operations. family. Any natural person who engages in industrial and commercial operations either as an individual or as a family is an individual industrial and commercial household. According to relevant laws and policies, those who can apply for individual industrial and commercial households are mainly unemployed young people in urban areas, idle people and rural villagers. In addition, cadres of state agencies and employees of enterprises and institutions cannot apply to engage in individual industrial and commercial operations.

2. Natural persons engaged in individual industrial and commercial operations must be approved and registered in accordance with the law. The registration authority for individual industrial and commercial households is the industrial and commercial administration authority at or above the county level. Individual industrial and commercial households can start operating only after they have been approved and registered and obtained a business license. Individual industrial and commercial households must also go through registration procedures when they change businesses, merge, change registration items or go out of business.

3. Individual industrial and commercial households can only operate in industries that are permitted by laws and policies.

Basic information of tax ID number

Taxpayer identification number, usually referred to as "tax ID number". The taxpayer identification number is the number on the tax registration certificate, and the identification number of each enterprise is unique.

On January 12, 2015, according to the "Draft Revision of the Tax Collection and Management Law of the People's Republic of China (Draft for Comments)" announced this week by the State Administration of Taxation, in the future every citizen may have a tax collection tax system prepared by the tax department. A unique and lifelong digital code identification used to confirm its identity. This digital code that belongs to everyone and remains unchanged for life is likely to become our second "ID card".

Coding rules for tax ID numbers

The tax registration code of a taxpayer who has received an organization code is: area code, organization code set by the national technical supervision department.

The taxpayer identification number always consists of a 15-digit, 18-digit or 20-digit code (character type). Among them: taxpayers of enterprises, institutions and other organizational institutions use a 9-digit code compiled by the State Bureau of Technical Supervision. (The "-" character that distinguishes the main code digit and the check digit is omitted and will not be printed) and a 6-digit administrative division code and a 15-digit code are added in front of it as its "taxpayer identification number". The taxpayer code issued by the State Administration of Taxation is 15 digits, of which: 1-2 digits are provincial and municipal codes, 3-6 digits are regional codes, 7-8 digits are economic nature codes, 9-10 digits are industry codes, 11- The 15 digits are the sequence codes set by each place.

The tax registration code for foreigners, Hong Kong, Macao and Taiwan personnel engaged in production and business operations is: area code and corresponding valid certificate (such as passport, mainland travel permit for residents of Hong Kong, Macao and Taiwan, etc.) number.

The tax registration code of an individual industrial and commercial household is its resident identity card number. Individual business owners and other Chinese citizens who pay personal income tax shall use the 18-digit ID card number compiled by the Ministry of Public Security as their "taxpayer identification number"; for foreigners, their country plus passport number will be their "taxpayer identification number" .

Personal income tax calculation formula

The calculation formula of salary personal tax is: tax payable = (wage and salary income - "five insurances and one housing fund" - number of deductions) × applicable tax rate - quick calculation Deductions.

The starting point for individual tax is 3,500. The calculation method using the excess progressive tax rate is as follows:

Tax payment = full monthly taxable income * tax rate - quick calculation deduction. Actual wages = payable wages - four funds - taxes. Full month's taxable income = (wages payable - four golds) - 3,500. Deduction standard: The personal income tax is calculated based on the starting standard of 3,500 yuan/month. If someone’s salary income is 5,000 yuan, the personal income tax he should pay is: (5000-3500)×3-0=45 yuan

Collection method

Personal income tax is subject to two collection methods: source withholding and self-declaration. The unit or individual who pays the income is the withholding agent of personal income tax; wages and salaries obtained from more than two places and no withholding If there is a withholding agent, and there is a withholding agent, but the withholding agent fails to withhold and remit taxes in accordance with the tax law, the taxpayer shall declare and pay taxes on his own.

Should taxes be deducted from wages first or social security be deducted first?

Should taxes be deducted from wages first or social security be deducted first? The wages we sign with the unit are generally pre-tax wages, but the wages we receive are Should taxes be deducted first or social security be deducted first? It is understood that social security is deducted from wages first, and then personal income tax is deducted.

For example: For example, if you work in Beijing and your pre-tax salary is 8,000 yuan, the individual contribution ratios for social security are: pension insurance 8, medical insurance 2, unemployment insurance 0.2, provident fund 12, and total social security** *Deduct 1,776 yuan, leaving 6,224 yuan.

According to my country’s personal tax deduction method, the taxable income = 6224-3500 = 2724 yuan, and then applying the personal tax calculation formula, the total personal tax must be paid 2724 × 10-105 = 167.4 Yuan. The final salary obtained is: 8000-1776-167.4=6056.6 yuan.

Calculation formula

The calculation formula of salary personal tax is: tax payable = (wage and salary income - "five insurances and one housing fund" - number of deductions) × applicable tax rate - number of quick calculation deductions

The personal tax exemption amount is 3,500. The calculation method using the excess progressive tax rate is as follows:

Tax payment = full monthly taxable income * tax rate - quick calculation deduction

Actual wages = wages payable – four funds – taxes.

Full month taxable income = (wage payable-four golds)-3,500

Deduction standard: Individual tax is calculated based on the starting standard of 3,500 yuan/month

If a person’s salary income is 5,000 yuan, the personal income tax he should pay is: (5000-3500)×3-0=45 (yuan).

Corporate tax rate

(Applicable to the income from production and operation of individual industrial and commercial households and the income from contracting and leasing operations of enterprises and institutions)

The level should be applied throughout the year Taxable income tax rate () quick calculation deduction

1. 50 for the amount not exceeding 15,000 yuan

2. 10,750 for the amount exceeding 15,000 yuan to 30,000 yuan

3. The portion exceeding 30,000 yuan to 60,000 yuan 203,750

4. The portion exceeding 60,000 yuan to 100,000 yuan 309,750

5. Exceeding 100, 000 yuan part 3514750

Note:

1. The listed tax brackets and excluding tax brackets are based on the total income in each tax year minus the total income in each tax year in accordance with the tax law. Income after excluding costs, expenses and losses

2. The tax-inclusive tax bracket applies to the production and operating income of individual industrial and commercial households and the contracted operation and leasing of enterprises and institutions for which taxpayers bear the tax Business income; excluding tax brackets, applies to income from contracted operations and leasing operations of enterprises and institutions where taxes are paid by others (units).

Labor remuneration is only taxed on the part of 80%

(Applicable to labor remuneration income) The taxable income for each level (including tax brackets) does not include the tax bracket rate quick calculation Deductions

1. 200 for the amount not exceeding 20,000 yuan and not exceeding 16,000 yuan

2. The amount exceeding 20,000 yuan to 50,000 yuan The amount exceeding 16,000 yuan to 37,000 yuan 30 00

3. The part exceeding 50,000 yuan and the part exceeding 37,000 yuan is 40p00

What are the benefits of paying personal income tax

Comprehensive tax system, classified tax system, comprehensive and classified tax system Tax system, also known as "mixed income tax system".

The comprehensive tax system, also known as the comprehensive income tax system, specifically refers to the comprehensive calculation and levy of income tax on various incomes obtained by taxpayers within a certain period (usually one year), regardless of their source channels and income. a system. Currently, the United States, the United Kingdom, Germany, and Japan all adopt comprehensive tax systems. Therefore, you often see the scene of personal tax declaration in TV dramas in these countries, which must be done every year.

The classified tax system refers to classifying an individual’s income according to its source and nature and taxing it separately. At present, our country implements a classified tax system. For example, if we are employees of a company or start our own business, the taxes we pay in these two situations are different.

What impact do these two tax systems have on the taxes paid by individuals? You can understand it at a glance with an example.

A’s salary is 3,400 yuan and his labor income is 700 yuan; B’s salary income is only 4,100 yuan. Although A and B both have incomes of 4,100 yuan, under the classified tax system, since both of A's incomes have not reached the threshold, A does not have to pay a penny of tax; while B has to pay a personal income tax of 18 yuan. This is obviously unfair to B. Under the comprehensive tax system, A and B have the same income and pay the same tax, so it will be more fair.

Last week it was reported that wages, salaries, labor remuneration, etc. will be unified and included in the comprehensive scope of taxation, and pension, second child, and mortgage interest burdens are also expected to be deducted from individual income tax in the future. This shows that my country's personal income tax is becoming more fair and reasonable.

In fact, there are still benefits to paying personal tax. Let’s take a look at the uses of personal tax payment certificates.

First, personal income tax can be used as evidence of your income

The amount of tax paid is of course positively correlated with the income level. Generally speaking, the higher the income, the higher the tax paid. more; the more taxes you pay, the higher your income. When going to the bank for a loan, the personal income tax payment certificate is not a mandatory requirement, but it can be used as evidence of personal income. That is to say, you may complain that you pay too much tax now, but if you really apply for a loan, you may have an advantage over people who pay less tax.

Second, prevent individuals from hiding their income

In divorce cases, alimony is often involved. In order to pay less child support, one spouse will deliberately conceal his income or property, but One-sided words are not enough to be accepted, and the evidence collection agency will usually investigate the tax certificates of both parents. If you have a tax payment certificate, it may be much more difficult to hide your true income.

Third, apply for a residence permit

As soon as Beijing’s point-based settlement policy came out in the past two days, all Beipiao people discovered that the temporary residence permit has been replaced by the residence permit. If you want to apply for a residence permit, one of the requirements is to provide proof of personal income tax payment for the last 6 consecutive months, and the tax payment in a single month cannot be less than 150 yuan.

Fourth, buying a house in Beijing

Everyone knows that it is difficult to buy a house in Beijing, not only because of the high housing prices in Beijing, but also because Beijing’s purchase restriction policy is also very strict. One of the regulations requires home buyers to provide proof of tax payment in Beijing for five consecutive years or proof of social security payment in Beijing for five consecutive years. And it is uninterrupted. If the social security of non-Beijing residents is interrupted once, even if they have paid for 4 years and 11 months, they still have to start from the beginning.

Fifth, foreigners who buy a car in Beijing need to provide a personal tax payment certificate.

Beijing not only restricts the purchase of houses, but also restricts the purchase of cars. If a foreigner wants to buy a car in Beijing, you not only need to provide proof of paying social security for 5 consecutive years (cannot break the month, you can make up for it in the current year, but not last year and before), you also need to submit proof of paying taxes for 5 years. Proof (the month can be broken, but the year cannot be broken). ;