When each enterprise handles the tax registration in the tax department, it will generally get an exclusive tax registration certificate, which clearly States the tax number of the enterprise and is unique. So what's the tax number? Next, I will answer your question, hoping to help you.
1. What's the tax number?
Taxpayer number, usually referred to as "tax number", is the number assigned when the tax authorities register the software internally; The taxpayer identification number is the taxpayer's local area code plus the organization code certificate number.
The taxpayer code is generated according to certain rules, and it is guaranteed to be unique in the whole autonomous region and even the whole country, with *** 15 people. No matter how many taxable behaviors occur in the same taxpayer, only one unique taxpayer code is assigned. If a tax unit has its own taxable business activities, and at the same time goes out to operate, withhold and pay taxes and is an entrusted agent, when all these businesses occur, it should use a unique taxpayer code to declare.
Two. Provisions on taxpayer identification number in tax letter
Taxpayer identification number is a meaningless code in principle. For taxpayers who have obtained 9 organization codes of Technical Supervision Bureau, the taxpayer identification number adopts 6 administrative division codes plus 9 organization codes of Technical Supervision Bureau. The purpose of citing 6-digit administrative division codes is to facilitate the first assignment of codes, prevent duplicate codes, and ensure that taxpayers get the only taxpayer identification number in China, without any semantics. The newly developed software shall not separately quote the zoning codes of the first six digits of the taxpayer identification number. If the existing software developed by the State Administration of Taxation uses the zoning codes of the first six digits of the taxpayer identification number, the State Administration of Taxation will propose a unified solution.
The taxpayer identification number is the basis for the internal and external exchange of taxpayer data and information, and should remain unchanged. The existing taxpayer identification number does not need to be adjusted with the adjustment of the national administrative division code. For the same tax authority, if the administrative division codes of different periods in the region are different, the top six taxpayer identification numbers of taxpayers under their jurisdiction may have different division codes. Newly established enterprises can use new administrative division codes.
In addition, some enterprises may have two identification numbers because they are the custodians of the IRS and the Local Taxation Bureau. In view of this situation, the document stipulates that if the trustee of the State Administration of Taxation and the Local Taxation Bureau has two taxpayer identification numbers, the first six codes of the taxpayer identification number can be determined by the local State Administration of Taxation and the Local Taxation Bureau through consultation.
For the data sorting method of data information collection in the future, the document also clearly stipulates that the identification number of the competent tax authorities will be used as the identification code of data sorting in the future, so the document requires the tax authorities to guide taxpayers to fill in the code of the competent tax authorities correctly, and taxpayers should also pay attention to filling in the code of their own competent tax authorities correctly.
3. How to check the tax identification number?
As long as the enterprise is registered, there will be a tax registration certificate (notebook or a piece of paper). This certificate has a tax registration number, which is the enterprise tax number. Then this number is the taxpayer identification number.
The above is the information I collected about what the tax number is. As can be seen from the above, the taxpayer number is the number assigned when the tax authorities register the software internally; The taxpayer identification number is the taxpayer's local area code plus the organization code certificate number.