Legal analysis: taxpayer identification code is usually referred to as "tax number" for short. The taxpayer identification number is the number on the tax registration certificate, and the identification number of each enterprise is unique. According to the Revised Draft of the Law of the People's Republic of China on Tax Collection and Administration (Draft for Comment) published by State Taxation Administration of The People's Republic of China, every citizen in the future may have a unique and lifelong digital code identification compiled by the tax authorities to confirm his identity.

Legal basis: Article 4 of the Law of the People's Republic of China on Tax Collection and Administration stipulates that units and individuals with tax obligations are taxpayers. Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.