(1) Article 8 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Optimizing the Tax Service of VAT Reform (Announcement of the State Administration of Taxation [20 16] No.75) stipulates that consumers do not need to provide the seller with the taxpayer identification number, address and telephone number, account opening bank and account number information when purchasing commodities, services, intangible assets or real estate.
(2) According to Article 1 of the Announcement on Issuing VAT Invoices in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 16, No.20 17): "Since July 17, if the buyer is an enterprise, he shall provide the taxpayer identification number or unified social credit code to the seller when requesting the ordinary VAT invoice; The seller shall fill in the buyer's taxpayer identification number or unified social credit code in the column of "Buyer's taxpayer identification number" when issuing an ordinary VAT invoice for it. Invoices that do not meet the requirements shall not be used as tax tickets. "
Extended data
The state will give everyone a unique tax number, which is only one for life. The personal tax number is probably the ID number, or it is compiled on the basis of the ID number. According to China's Social Insurance Law, the ID number is the same as the social security number.
On February 3, 20 15, the revised draft of the Tax Collection and Management Law (draft for comments) was opened for comments in the Legislative Affairs Office of the State Council. A prominent feature of this rich opinion draft is to clarify the legal status of the taxpayer identification number system.
"The state implements a unified taxpayer identification number system". It is clear in the opinion draft that in the future, the tax authorities will compile a unique and lifelong digital code logo for taxpayers such as enterprises and citizens in accordance with national standards.
20 13 all enterprises, institutions and social organizations in China have tax registration codes, which are mainly composed of area codes and organization codes. The tax registration code of individual industrial and commercial households is their resident identity card number. For natural persons, the tax code system has not yet achieved full coverage.
Regarding the taxpayer identification number of natural persons, this opinion draft is clear: "Natural taxpayers or their withholding agents shall declare to the tax authorities from the date of the first tax obligation before the expiration of the tax declaration period stipulated by laws and administrative regulations, and the tax authorities shall log in their taxpayer identification number."
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