1. What is the taxpayer identification number?

The taxpayer identification number is the number on the tax registration certificate, usually referred to as "tax number", and the taxpayer identification number of each enterprise is unique. This digital code, which belongs to everyone and remains unchanged for life, is likely to become our second "ID card".

Second, the coding rules

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: for taxpayers of enterprises, institutions and other organizations, the 9-digit code compiled by the State Bureau of Technical Supervision (where the "-"sign between the main code and the check bit is omitted and not printed) is preceded by the 6-digit administrative division code * * 65438. 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 codes, 3-6 digits are regional codes, 7-8 digits are economic codes, 9- 10 digits are industry codes, and1-kloc-. 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 ID 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". The code of 18 taxpayer identification number stipulates that all letters confused with numbers are not 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.

Third, the meaning of LX

Taxpayer identification number generally comes from the code of technical supervision bureau, which is generally 9 digits, so the area code should be added in front of it. Add the code of technical supervision bureau to the area code. If the number of check codes is not enough, add L in the middle. If the check code cannot be separated, add X, which means 1-9.

legal ground

Article 9 of the Individual Income Tax Law of People's Republic of China (PRC) takes the income as the taxpayer and the unit or individual that pays the income as the withholding agent.

If the taxpayer has a China citizenship number, the China citizenship number shall be the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall issue a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.