According to the laws of our country, in order to facilitate taxpayers to handle tax-related business, the relevant matters concerning the identification number of natural person taxpayers are hereby announced as follows:
1. The identification number of natural taxpayers is the unique code identification for natural taxpayers to handle various tax-related matters.
Two, there is a China citizenship number, with its China citizenship number as the taxpayer identification number; If there is no China citizenship number, the tax authorities will give it a taxpayer identification number.
3. When handling tax-related matters for the first time, taxpayers shall show their valid identity documents to the tax authorities or withholding agents, and submit relevant basic information.
Four, the tax authorities should inform the natural person of the taxpayer identification number or inform the taxpayer through the withholding agent, and provide convenience for the natural person to inquire about the taxpayer identification number.
5. Natural taxpayers shall provide the taxpayer identification number to the tax authorities or withholding agents when handling tax declaration, tax payment, application for tax refund, issuance of tax payment vouchers, tax inquiry and other tax-related matters.
Taxpayer identification numbers are all composed of 15 digits, 18 digits or 20 digits, among which taxpayers of enterprises, institutions and other organizations use 9 digits compiled by the State Bureau of Technical Supervision. Omit the symbol that distinguishes the main code bit from the check bit, do not print it, and add the 6-digit administrative division code *** 15-digit code in front of it as its taxpayer identification number. The taxpayer code issued by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) is 15 digits, of which 1-2 digits are provincial and municipal codes, 3-6 digits are regional codes, 7-8 digits are economic codes, 9- 10 digits are industry codes, and1digits are.
Legal basis: Article 4 of the Law of People's Republic of China (PRC) on Tax Collection and Administration stipulates that units and individuals with tax obligations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.
Article 6 The state shall equip tax authorities at all levels with modern information technology in a planned way, strengthen the modernization of tax collection and management information systems, and establish and improve information sharing systems between tax authorities and other government administrative organs.
Taxpayers, withholding agents and other relevant units shall, in accordance with the relevant provisions of the state, truthfully provide tax authorities with information related to tax payment, withholding and remitting, and collecting and remitting taxes.
Article 8 Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information related to tax payment procedures from the tax authorities. Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law.
Taxpayers have the right to apply for tax reduction, exemption and refund according to law. Taxpayers and withholding agents have the right to make statements and defend the decisions of tax authorities; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law. Taxpayers and withholding agents have the right to sue and report the illegal acts of tax authorities and tax personnel.