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".

Taxpayer identification numbers are all composed of 15 digits, 17 digits, 18 digits or 20 digits (character type), in which taxpayers of enterprises, institutions and other organizations use the 9-digit code compiled by AQSIQ (in which the "-"symbol between the main code and the check bit is omitted and not printed) and add it in front of it.

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 and municipal codes, 3-6 digits are regional codes, 7-8 digits are economic codes, 9- 10 digits are industry codes, and15 digits are.

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 identity card 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".

Extended data

The role of tax identification number:

1. When buying a house and a car to pay social security, you must register the taxpayer identification number.

The exposure draft lists that taxpayers will use the taxpayer identification number when signing contracts, agreements, paying social insurance premiums, registering real estate and handling other tax-related matters.

2. "Gray income" will no longer be able to evade taxes.

20 13 China implements the system of withholding and paying personal income tax for self-declaration. Among them, people's regular income, such as wages and bonuses, is withheld and remitted by the unit. There are many loopholes in the self-declaration beyond these formal incomes, which is the so-called "gray income". Gray income is not equal to illegal income, but it is not made public, which leads to tax evasion.

It will be possible to adjust income according to consumption.

China's tax system is not very strict. For example, many people refer to the current personal income tax system as "wage earners' income tax", because the income of ordinary wage earners is relatively simple and easy to supervise, but it has become the most taxed class in law.

However, many rich people and bosses can try their best to show their assets in an unmonitored way, and it is difficult for tax authorities to confirm their income, so they can't collect all the receivables, which eventually leads to unfair tax system.

With the taxpayer's identification number, the taxpayer will not only be supervised in terms of income, but also his house purchase, car purchase, high-grade consumption, investment and financial management will be linked with the identification number in the future, so that the supervision from the perspective of income will be transformed into the supervision from the perspective of income, consumption and expenditure, thus solving the problem of tax fairness to a certain extent.

4. There will be no obstacles to personal online shop tax collection.

The problem of online shop taxation, which is controversial in society, will also be solved because of the introduction of taxpayer identification number. The state does not exempt e-commerce, but some small and medium-sized e-commerce companies do not have suitable tax registration types, and the relevant information is not within the jurisdiction of the tax authorities, thus causing tax registration problems.

The exposure draft covers the taxpayer identification number to natural persons, which means that small e-commerce companies that open online stores at home in the future will also be managed according to natural person taxpayers. With the tax identification number, it is natural to pay taxes.

Citizens must report how much money they have earned abroad. They have to pay taxes not only on their income in China, but also on their income in other countries and regions.

5. Taxpayer identification number can pave the way for tax reform.

In 20 13, China implemented an itemized tax system, which was unreasonable. With the development of society, the social division of labor of family members in China has begun to diversify, and more and more families have a trend of one person working and one person taking care of the family full-time, which is equivalent to one person's income supporting two or three people.

After the introduction of tax identification number, everyone's income and expenditure system will be linked, all his income and expenditure will be attributed to a tax identification number, and his family, spouse and children will also form a complete system.

Reference source

Baidu encyclopedia-taxpayer identification number