According to the "Notice of the State Council Approving the Report of the State Bureau of Technical Supervision and other departments on the establishment of a unified code identification system for enterprises, institutions and social groups" and the "Law of the People's Republic of China on Tax Collection and Administration" According to the provisions of the "Implementation Rules of the Tax Collection and Management Law of the People's Republic of China", taxpayers should provide a national unified code certificate issued by the technical supervision agency when applying for or changing tax registration. The taxpayer identification number (i.e., the tax registration certificate number) always consists of a 15-digit code, and there are three types:

1. Taxpayers in enterprises, institutions and other organizations must be registered with the State Bureau of Technical Supervision The 9-digit code prepared is preceded by a 6-digit administrative division code and a 15-digit code as its taxpayer identification number;

2. Individual industrial and commercial households and other Chinese citizens who pay personal income tax, The 15-digit code on the resident ID card compiled by the Ministry of Public Security is used as the taxpayer identification number;

3. For foreigners, their country plus passport number is used as the taxpayer identification number.

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:

According to the notice of the State Administration of Taxation on the renewal of tax registration certificates (State Taxation Development [1996] 46 The document stipulates that the tax registration certificate renewal will use the 9-digit (8-digit code and 1 check digit) national standard code compiled by the State Bureau of Technical Supervision for all types of enterprises, institutions, agencies, groups, schools and other organizations. (Character type) is used as the taxpayer identification number. For individual industrial and commercial households and other Chinese citizens who pay personal income tax, the 15-digit resident identity card code (character type) prepared by the Ministry of Public Security is used as the taxpayer identification number. For foreigners, the number is based on their country. Add your passport number as your taxpayer identification number. Relevant matters involving software are now clarified as follows:

1. When adjusting software, all localities should note that the original taxpayer code is temporarily retained and exists at the same time as the 9-digit national standard code to ensure the smooth use of the new code. The activation time of the new code shall be subject to Guoshuifa [1996] No. 46. The time for the abolition of the old code shall be determined by each locality after the prescribed period.

2. In order to facilitate the cross-checking of special value-added tax invoices, the 6-digit administrative division code should be appended before the 9-digit international code and used together. The administrative division code should use the People's Republic of China and the National Code. National standard (GB2260-95).

When adjusting software, localities should also pay attention to solving the problem of different lengths of the 9-digit national standard code and the 15-digit resident identity card code.

3. For the country code involved in the taxpayer identification number used by foreign individuals, all regions should use the name codes of countries and regions around the world, that is, the National Standard of the People's Republic of China (GB72659-94) For the three-digit code in, if the length of the country code plus passport number is less than 15 digits (character type), add a blank at the end.

4. The national standards for the above required administrative divisions and country codes can be obtained through the local technical supervision bureau. The latest standards should be used as the basis (national standards are regularly updated).

If you have any questions after receiving this letter, please contact the Software Division of the General Administration Information Center.