Taxpayer identification number generally consists of 15 digits, 18 digits or 20 digits (character type), in which; For taxpayers of enterprises, institutions and other organizations, the 9-digit code compiled by AQSIQ and the 6-digit administrative division code *** 15 are used as the "taxpayer identification number", which is15; Among them; 1-2 digits are provincial codes, 3-6 digits are region codes, 7-8 digits are economic codes, 9- 10 digits are industry codes, and1-15 digits are sequence codes designed by local governments.
legal ground
People's Republic of China (PRC) tax collection management law
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations 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. Ninth tax authorities should strengthen the team building, improve the political and professional quality of tax personnel.
Tax authorities and tax officials must enforce the law impartially, be loyal to their duties, be honest and upright, be polite to others, provide civilized service, respect and protect the rights of taxpayers and withholding agents, and accept supervision according to law.
Tax officials shall not ask for bribes, engage in malpractices for selfish ends, neglect their duties, and fail to levy or underpay the tax payable; Do not abuse their powers to pay more taxes or deliberately make things difficult for taxpayers and withholding agents.