Number composition of taxpayer identification number:
The number of the taxpayer identification number comes from the code used by the Technical Supervision Bureau. The code of the Technical Supervision Bureau is 9 digits, so the tax identification number will be preceded by the area code of the enterprise. If the area code is added with the code of the Technical Supervision Bureau, and the number of parity bits can not meet the requirements, the letter L can be added in the middle. If the check code cannot be parsed, it is 1-9 digits. The general taxpayer identification number shall be executed and issued by the tax bureau.
To sum up, according to the regulations, the tax bureau (sub-bureau) implements a unified taxpayer identification number. The taxpayer identification number shall be jointly compiled by the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning according to the industry standard of taxpayer identification number code, and uniformly distributed to all localities for implementation. For taxpayers who have received the organization code, the taxpayer identification number is *** 15, which consists of 6 administrative division codes and 9 organization codes of the taxpayer's registered place. The taxpayer identification number of the organization with the owner's identity certificate as the valid identity document, that is, the individual industrial and commercial households that have not obtained the organization code certificate and the taxpayer who holds the home visit card, pass and passport for tax registration, consists of the identity document number +2-digit sequence code. The taxpayer identification number is unique.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" fourth.
Units and individuals who 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 plans to equip tax authorities at all levels with modern information technology, 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.