Notice on Issuing Code Standards for Tax Agencies and Taxpayers

State Administration of Taxation [20 18]No. 129

The State Taxation Bureau of People's Republic of China (PRC), the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the offices of special commissioners of the State Taxation Bureau of People's Republic of China (PRC), and all units in the bureau:

In order to implement the reform requirements of national tax and local tax collection and management system, and ensure the orderly promotion of tax collection and management business and the integration of information systems, State Taxation Administration of The People's Republic of China has formulated the code standards for tax agencies and tax personnel, which are hereby promulgated and shall come into force as of the date of promulgation, and the relevant matters are notified as follows.

First, the main contents of the tax agency code and tax personnel code standard

The Code Standard for Tax Agencies and Taxpayers gives the code structure, coding rules and management maintenance respectively. Combining with the work practice before and after the reform of national tax and local tax collection and management system, the conversion rules of the newly established tax agencies and new tax personnel distribution codes after the merger of national tax and local tax are clarified.

(a) the tax agency code

The tax agency code is the unique identification code that identifies all tax agencies in China, including the codes of tax authorities at all levels, their internal organs and dispatched offices. The code is widely used in all kinds of tax collection and management business and core collection and management decision-making administrative management systems.

The tax agency code adopts hierarchical coding method, and * * * is divided into six layers, which is represented by 1 1 digit. The number 1 floor 1 indicates the category of tax institutions (0- People's Republic of China (PRC) State Taxation Bureau, 1- tax institutions at or below the provincial level), and then every two digits are 1 floor, indicating provinces, cities, counties, towns and stocks respectively. See annex 1 for specific coding rules.

The tax agency code in the tax collection and management business system adopts 1 1 digit fixed-length code. If the code is less than 1 1 digits, add? Move to the right according to standard coding rules. 0? Fill it up. Under special circumstances, if variable-length codes are used, the codes are selected hierarchically from left to right. However, when exchanging data between information systems, 1 1 bit fixed-length code is used, and the need to use variable-length code is supplemented according to the conversion rules.

(2) Tax personnel code

Tax personnel code is the unique identification code given to all tax personnel by the tax system, which is widely used in tax collection and management business and administrative management systems such as core collection and management, personnel management, etc. For example, it is used to identify and record the personnel information of tax law enforcement operations in tax collection and management business, such as information collection, declaration and collection, and tax violation handling.

Taxpayer codes are coded in combination, with ***3 segments, which are represented by 1 1 digit, where 1 digit. Tax bureau type mark? , 2 people? Provincial administrative division code? And an 8-bit numeric sequence code. Among them, the number 1 is used by personnel in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). 0? , used by tax officials below the provincial level? 1? 、? 2? 、? 5? . See Annex 2 for specific coding rules.

Among them, the tax authorities and personnel codes of cities under separate state planning should be coded according to the coding rules stipulated in this standard, and communicate with the provinces where they are located.

Two, the national tax and local tax collection and management system reform during the code adjustment rules

After the merger of national tax and local tax agencies, the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) [hereinafter referred to as? Tax bureaus of provinces (autonomous regions and municipalities)? ] according to? Polishing? Provisional regulations, according to? It has the least impact on taxpayers' taxation, the least impact on tax personnel's business operation, and the least adjustment on tax business information system? Principles for assigning codes to tax agencies and personnel within the jurisdiction.

When assigning codes to newly established tax agencies, the general principle is to try to keep the code of the original national tax system unchanged. After the reform of the national tax and local tax agency, the code value of the local tax agency is deactivated, and the new tax agency continues to use the original national tax agency code; When multiple tax agencies are established after the reform of national tax and local tax agencies, firstly, according to the distribution of taxpayers, 1 original tax agency codes are used, and the local tax code value is deactivated. Other newly established tax agencies give priority to the use of existing tax agency codes. Before the reform, there was only one tax authority code at the same level, and a new tax authority code was compiled according to the new coding rules.

The general principle of tax personnel coding is to try to keep the original personnel coding unchanged, that is, the stock data remains unchanged and the increment is coded according to the new rules. In order to reduce the influence of code adjustment and ensure the continuity of information system data, before the reform, the original tax personnel code was not adjusted, and the tax personnel type flag bit, that is, the first code bit, still uses numbers? 0? 、? 1? 、? 2? After the institutional reform, the provincial and below tax personnel codes will be added for the first time? 5? Express delivery.

Third, do a good job in coding, management and maintenance.

(1) Do a good job in code adjustment during the reform period in a safe and orderly manner.

Tax standards are the basic support of tax collection and management business and tax informatization, and provide guarantee for the smooth reform of national tax and local tax collection and management system. The tax bureaus of all provinces (autonomous regions and municipalities) should attach great importance to it, strengthen organizational leadership and overall coordination, set up working groups, study and formulate work plans, and timely carry out the coding work of tax institutions and personnel at all levels within their respective jurisdictions.

Code compilation should be in accordance with the unified standards and conversion rules formulated by State Taxation Administration of The People's Republic of China, comprehensively consider the actual situation of tax business and internal and external information system adjustment, strengthen internal cooperation, strengthen grassroots guidance, communicate and negotiate with relevant external departments in advance, and achieve effective implementation of code standards, smooth convergence of collection and management business, and traceability of historical data of information systems.

At the same time, the tax bureaus of all provinces (autonomous regions and municipalities) should be in the provincial, municipal and county tax bureaus? Polishing? After the promulgation of the Interim Provisions, the code distribution at the corresponding level should be completed in time, the corresponding relationship between the old and new tax agency codes should be established one by one, and the contents of each form should be accurately filled in according to the tax agency information collection template (see Annex 3 for details). And before 20 18 1 1.20, the completed form will be submitted to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) via intranet FTP, and the uploading path is FTP:/center (for uploading in all provinces)/Division of Administration and Science and Technology Development/Division II of Engineering/tax agency code.

(2) Ensure the fixity and uniqueness of the code.

The code of each tax agency is unique in the whole country. Once confirmed, it will not be changed, and it will not be affected by the adjustment of administrative division code, the addition of tax agencies, the cancellation of tax agencies, etc. The tax officer code is one person and one yard. Once the code is used, it will remain fixed in the province. Inter-provincial transfer can be recoded.

When assigning codes to tax agencies and tax personnel, all units should strengthen management inspection, strictly implement the above requirements, ensure the fixity and uniqueness of the codes of tax agencies and tax personnel, and cannot change them at will to avoid their occurrence? One more yard, one more yard? Wait for the situation.

(C) to strengthen the daily maintenance and management of the code

The tax bureaus of all provinces (autonomous regions and municipalities) shall designate special persons to be responsible for the unified management of all tax agency codes within their respective jurisdictions. When the tax authorities at or above the county level approve the establishment, merger or cancellation, the provincial tax authorities shall be responsible for proposing the adjustment opinions of adding or deactivating codes according to this standard, and timely submit them to the State Taxation Administration of The People's Republic of China Administration Department and the Science and Technology Development Department for approval and filing, so as to ensure the normal development of tax administration business.

In the process of implementation, if there are any problems, please give feedback to State Taxation Administration of The People's Republic of China (Department of Administration and Technology Development) in time.

Contact: Zhu, Science and Technology Department of State Taxation Administration of The People's Republic of China, Tel: 0 10-6 1989730.

State Administration of Taxation (SAT)

2065438+August 7, 2008

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