I. Definition and use of tax number

The tax number is a unique identification number assigned to taxpayers by the tax authorities according to relevant laws and regulations, which is used for tax management, tax declaration, tax payment and other tax activities. Every taxpayer has a unique tax number in the tax system to ensure the accuracy and traceability of tax information.

Second, the definition and use of social credit code

Social credit code is a code for identifying enterprises and other organizations, which consists of five parts: registration management department code, organization category code, administrative division code of registration management organ, subject identification code (organization code) and check code, in accordance with the Notice of the State Council on Approving the Overall Plan for the Construction of Unified Social Credit Code System for Legal Persons and Other Organizations. It is conducive to promoting the implementation of the real-name registration system of enterprises, improving the social credit system and strengthening and innovating social governance.

Third, the difference between tax number and social credit code

Although tax number and social credit code are both identification codes used to identify the identity of a specific entity, there are obvious differences between them. First of all, their distribution and management institutions are different. The tax number is assigned and managed by the tax authorities, while the social credit code is assigned and managed by the registration management department. Secondly, their uses are also different. The tax number is mainly used for tax management, while the social credit code is more widely used for the identification and credit management of legal persons and other organizations.

To sum up:

Tax number and social credit code are two different identification codes, which are used in different management fields. The tax number is mainly used for tax management to ensure the accuracy and traceability of tax activities; The social credit code is used for identity recognition and credit management of enterprises and other organizations, which promotes the construction of social credit system.

Legal basis:

Law of the People's Republic of China on the Administration of Tax Collection

Article 17 stipulates that:

Taxpayers engaged in production and business operations shall, in accordance with the relevant provisions of the state, open basic deposit accounts and other deposit accounts in banks or other financial institutions with tax registration certificates, and report all their account numbers to the tax authorities.

Notice of the State Council on Approving the Overall Plan for the Construction of a Unified Social Credit Code System for Legal Persons and Other Organizations of the Development and Reform Commission and Other Departments.

It is clearly stated that:

Establish a comprehensive, stable and unique unified social credit code system for legal persons and other organizations. Based on the existing organization code, each legal person and other organizations are given a unique and lifelong theme identification code, which realizes the transformation from multi-head to unified management, from decentralized to overall planning, and from cumbersome to simple processes, laying a foundation for transforming government functions, improving administrative efficiency and reducing the burden on legal persons and other organizations.