The role of invoicing to taxpayer identification number: the invoice to do a unified standardization; to adapt to the convergence of tax laws and regulations.

The taxpayer identification number is in principle a meaningless code. For taxpayers who have obtained the 9-digit organization code of the Technical Supervision Bureau, their taxpayer identification number adopts the 6-digit administrative division code plus the 9-digit organization code of the Technical Supervision Bureau.

The purpose of quoting the 6-digit administrative division code is to facilitate the first-time assignment of the code, prevent recoding, and ensure that taxpayers are assigned a unique taxpayer identification number nationwide, which does not have any semantic meaning in itself.

No newly developed software can quote the first six digits of the taxpayer identification number alone, and if the existing software developed by the General Administration of Taxation (GATT) uses the first six digits of the taxpayer identification number, the GATT will put forward a unified solution.

The taxpayer identification number is the basis for internal and external exchange*** of taxpayer data and information, and should remain unchanged. For the taxpayer identification number that already exists need not be adjusted with the adjustment of the national administrative division code.

For the same tax authority, the first six digits of the taxpayer identification number of the taxpayers under its jurisdiction may have different zoning codes if the administrative division codes of the region are different at different times. A new administrative division code may be used for newly opened enterprises.

Expanded Information:

According to Article 35 of the Law of the People's Republic of China on the Administration of Taxation Collection, the tax authorities have the right to approve the amount of tax payable by a taxpayer under any of the following circumstances:?

(1) in accordance with the provisions of laws and administrative regulations can not set up books of account;?

(b) in accordance with the provisions of laws and administrative regulations should be set up books but not set up;?

(C) unauthorized destruction of books or refusal to provide tax information;?

(d) although the books of accounts, but the accounts are chaotic or cost information, income vouchers, expense vouchers are incomplete, difficult to check the accounts;?

(e) the occurrence of tax obligations, not in accordance with the prescribed deadline for tax returns, the tax authorities ordered by the deadline for reporting, overdue still do not declare;?

(F) the taxpayer declares the tax basis is obviously low, and there is no justifiable reason. The specific procedures and methods for the tax authorities to approve the taxable amount shall be prescribed by the competent tax authorities under the State Council.

Baidu Encyclopedia-Taxpayer Identification Number