Taxpayer identification numbers are all composed of 15, 17, 18 or 20-digit codes (character type), in which: taxpayers in enterprises, institutions and other organizations use the 9-digit code compiled by the General Administration of Quality Supervision, Inspection and Quarantine (in which the "-"symbol between the main code and the check bit is omitted and not printed).
The taxpayer code issued by State Taxation Administration of The People's Republic of China is 15 digits, in which:1-2 digits are provincial and municipal codes, 3-6 digits are regional codes, 7-8 digits are economic codes, and 9-10 digits are industry codes,1-/kloc.
The tax registration code of foreigners, Hong Kong, Macao and Taiwan engaged in production and business operations is: area code+number of corresponding valid documents (such as passports, passes for Hong Kong, Macao and Taiwan residents to and from the mainland, etc.).
The tax registration code of individual industrial and commercial households is their resident identity card number. Individual industrial and commercial households and other citizens of China who pay individual income tax shall take the resident ID card 18 digit code compiled by the Ministry of Public Security as their "taxpayer identification number"; For foreigners, their country plus passport number is used as their "taxpayer identification number".
Extended data
The role of tax identification number:
1, the taxpayer identification number must be registered when buying a house and buying a car and paying social security.
The exposure draft lists that taxpayers will use the taxpayer identification number when signing contracts and agreements, paying social insurance premiums, registering real estate and handling other tax-related matters.
2, "gray income" will no longer be able to evade taxes.
In 20 13, China implemented the system of withholding and self-declaration for personal income tax. Among them, people's regular income, such as wages and bonuses, is withheld and remitted by the unit. However, there are many loopholes in the self-declaration outside these regular incomes, which is the so-called "gray income". Gray income does not mean illegal income, but it is not in the open, which leads to tax evasion.
3. It will be possible to regulate income according to consumption.
China's tax system is not very strict. For example, many people call the current personal income tax system "wage earners' income tax" because the income of ordinary wage earners is relatively simple and easy to supervise, but it has become the most legally taxed class.
However, many rich people and bosses can try their best to show their assets in an unmonitored form, and it is difficult for the tax authorities to confirm their income, so they can't collect all the receivables, which eventually leads to the unfairness of the tax system.
With the taxpayer's identification number, the taxpayer will not only be supervised from the income aspect, but also his house purchase, car purchase, high-grade consumption, investment and wealth management will be linked to the identification number in the future, so that the supervision from the pure income angle can be changed to the supervision from the income, consumption and expenditure angles, thus solving the problem of tax fairness to a certain extent.
4. There will be no obstacles to tax collection in personal online stores.
The problem of online shop taxation, which is controversial in the society, will also be solved because of the introduction of taxpayer identification number. The state has not exempted e-commerce from tax, but some small and medium-sized e-commerce companies do not have suitable tax registration types, and the relevant information is not within the scope of the tax authorities, thus causing tax registration problems.
The draft for comment covers the taxpayer identification number to natural persons, which means that small e-commerce companies that open online stores at home in the future will also be managed according to natural taxpayers. With the tax identification number, it is natural to pay taxes.
Citizens must report how much money they have earned abroad. They must pay taxes not only on their income in China, but also on their income in other countries and regions.
5. Taxpayer identification number can pave the way for tax reform.
In 20 13, China implemented the itemized tax system, which was unreasonable. With the development of society, the social division of labor of family members in China has begun to diversify, and more and more families have a trend of one person working and one person taking care of the family full-time, which is equivalent to one person's income to support two or three people.
After the introduction of tax identification number, everyone's income and expenditure system will be linked together, and all his income and expenditure will be attributed to a tax identification number, and at the same time, his family, spouse and children will be formed into a complete system.
Reference source
Baidu encyclopedia-taxpayer identification number