On September 12, 2006, State Taxation Administration of The People's Republic of China issued the document "Notice on Further Defining the Coding Rules of Taxpayer Identification Numbers" (Guo [2006] No.820) to further clarify the coding rules of taxpayer identification numbers. Please send the documents to the State Taxation Bureau and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning.
The document points out that the taxpayer identification number is a meaningless code in principle. For taxpayers who have obtained 9 organization codes of Technical Supervision Bureau, the taxpayer identification number adopts 6 administrative division codes plus 9 organization codes of Technical Supervision Bureau. The purpose of citing 6-digit administrative division codes is to facilitate the first assignment of codes, prevent duplicate codes, and ensure that taxpayers get the only taxpayer identification number in China, without any semantics.
The tax registration code of the taxpayer who has received the organization code is: area code+organization code set by the national technical supervision department. Taxpayer identification numbers are all composed of 15 digits, 18 digits or 20 digits (character type), in which: taxpayers of enterprises, institutions and other organizations use the 9-digit code compiled by AQSIQ (where the "-"sign between the main code and the check bit is omitted and not printed), and the 6-digit administrative division code is added in front of it. The taxpayer code issued by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) 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, 9- 10 digits are industry codes, and15 digits are.
The tax registration code of foreigners, Hong Kong, Macao and Taiwan personnel engaged in production and operation is: area code+corresponding valid certificate number (such as passport, Hong Kong, Macao and Taiwan residents' pass 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 adds passport number as their "taxpayer identification number".
Note: The code of 18 taxpayer identification number stipulates that all letters confused with numbers will not be included in the code (these letters are not used in the code), and these abandoned letters are IOZSV, which should be paid attention to when invoicing.
References:
Baidu encyclopedia-taxpayer identification number