Composition of taxpayer identification number
The so-called "tax number" is actually the abbreviation of the so-called taxpayer identification number.
Taxpayer identification numbers are all composed of 15 digits, 18 digits or 20 digits (character type). Taxpayers of enterprises, institutions and other organizations use the 9-digit code compiled by AQSIQ (in which the "-"symbol distinguishing the main code from the check bit is omitted and not printed) and add 6 administrative division codes * * 15 in front of it.
Taxpayer identification number is not a string of numbers fabricated out of thin air, and each number has a unique meaning of our own enterprise. Among them, 1-2 digits are provincial codes, 3-6 digits are regional codes, 7-8 digits are economic codes, 9- 10 digits are industry codes, and1-15 digits are local self-designed sequence codes.
It should be noted that according to the code of 18 taxpayer identification number, the code does not contain letters that are easily confused with numbers, that is, these letters will not appear in the code, they are I, O, Z, S, V, which is what we should pay attention to when invoicing.
Relevant regulatory references:
Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Revising the Code Standard of Taxpayer Identification Number (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2015 No.66) stipulates that:
First, legal persons and other organizations that have obtained a unified social credit code use the 18-digit "unified social credit code" for their taxpayer identification numbers, and the coding rules are implemented in accordance with relevant national standards.
Second, individual industrial and commercial households that have not obtained a unified social credit code, and taxpayers who apply for tax registration with valid identification certificates such as resident ID cards, home visits and passports. The taxpayer identification number consists of "ID number"+"2-digit sequence code".
Three. The taxpayer identification number of the taxpayer who holds the unified social credit code, resident ID card, home visit permit, pass, passport, etc. as a valid identification document, which is composed of "L"+"unified social credit code" or "L"+"ID number" as a system identification, without being stamped with foreign certificates.
Four, for legal persons and other organizations that have been established but have not obtained a unified social credit code, as well as natural persons and other types of taxpayers, the coding rules of their taxpayer identification numbers are still implemented in accordance with the provisions of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing the Code Standards for Taxpayer Identification Numbers (No.413).
Method of inquiring tax number
In practical work applications, financial personnel may forget the taxpayer identification number, resulting in the inability to issue invoices. The following methods can help you find the tax number:
1, the upper left corner of the enterprise tax payment certificate, generally indicating the taxpayer identification number;
2. The tax number is printed on the tax registration certificate;
3. Enter the website of the national enterprise credit information publicity system and enter the full name of the enterprise to be queried.
Do you understand after reading it? I hope this article can be of practical value to you.