In the announcement of State Taxation Administration of The People's Republic of China, the taxpayers who have obtained the unified social credit code and the taxpayers who have not obtained the unified social credit code are given codes respectively.
1. For legal persons and other organizations that have obtained the unified social credit code, the taxpayer identification number uses the unified social credit code18;
2. Individual industrial and commercial households that have not obtained a unified social credit code, as well as taxpayers who hold resident ID cards, home visits, passes, passports, etc. for tax registration. As a valid identification, the taxpayer identification number is "ID number+? 2-bit serial code ".
3. The taxpayer who holds the unified social credit code, resident ID card, home visit permit, passport and other temporary taxes shall be used as effective identification, and the taxpayer identification number shall be composed of "L+ unified social credit code" or "L+ ID number".
4. It is clear in the announcement that the taxpayer identification number of individual industrial and commercial households that have not obtained a unified social credit code and taxpayers who hold valid identity documents such as resident ID cards for tax registration is still composed of "ID number" and "2-digit sequence code". Legal persons and other organizations that have been established before the reform of the registration system of "three certificates in one, one photo and one yard" but have not obtained a unified social credit code, as well as other types of taxpayers such as natural persons, the coding rules of their taxpayer identification numbers are still implemented according to the original provisions.
5. It is also very important that in order to reduce the impact and burden of registered taxpayers and ensure that legal persons and other organizations that have not obtained a unified social credit code can handle tax-related matters normally, it is announced that its original 15 taxpayer identification number will continue to be used effectively, and the coding rules are still in accordance with the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing Taxpayer Identification Number Code Standards (State Administration of Taxation [2065,438+03] 46544.