Code structure.
The tax agency code adopts the hierarchical code specified in the national standard "Basic Principles and Methods of Information Classification and Coding" (GB/T 7027), and is represented by 1 1 digit. * * It is divided into six layers, and the 1 bit on the 1 layer indicates the tax agency category, followed by 65438+ for every two bits.
Compilation rules.
1 level represents the tax agency category. "0" is used in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and "1" is used by tax authorities at or below the provincial level.
The second floor represents the provincial level. People's Republic of China (PRC) State Taxation Administration of The People's Republic of China internal organs and agencies use "00", and the tax authorities below the provincial level use the first two codes of provinces, autonomous regions, municipalities directly under the Central Government and special administrative regions in the national standard "Code of Administrative Division of the People's Republic of China" (GB/T 2260).
The third floor represents the prefecture level. The internal organs and dispatched offices in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) use the numbering code from 0 1 to 98, the provincial tax authorities and dispatched offices use 00, and the tax authorities at prefecture level and below use the national standard "Code of Administrative Division of the People's Republic of China" (GB/T2260) to represent the third and fourth places of cities, districts, autonomous prefectures and leagues.
The fourth floor represents the county level. The internal organs and dispatched offices of provincial tax authorities use the number code of "0 1" to "98", the internal organs and dispatched offices of prefecture-level tax authorities use the number code of "00", the district-level tax authorities use the number code of "0 1" to "98", and the tax authorities below the district level use the corresponding district-level code.
The fifth floor represents the township level. The number code of "0 1" to "98" is used by the internal organs and dispatched offices at the prefecture level, and the number code of "0 1" to "98" is used by the internal organs and dispatched offices of district and county tax agencies, and the corresponding township code is used by tax agencies below the township level.
Level 6 represents the inventory level. The tax authorities below the township level use the numbers "0 1" to "98".