Accounting Practice: Do Individual Taxpayers Have Taxpayer Numbers?
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Does an individual have a taxpayer identification number? Taxpayer identification number: usually referred to as "tax number", which is the number on the tax registration certificate. The identification number of each enterprise is unique, which is equivalent to the "identity card" number of the enterprise. Always consist of 15-, 18-, or 20-digit codes (characters).
Personal tax ID: The country will prepare a unique tax ID for each person. This tax ID is only one for life. The personal tax number is likely to be an ID card number or compiled on the basis of the ID card number. According to China's social insurance law, the ID card number is the same as the social security number.
What is the personal taxpayer identification number?
An individual's taxpayer identification number is an identification number.
For those who do not have a Chinese citizenship number, the tax authority will give them a taxpayer identification number. The State Administration of Taxation has separately stipulated the definition of valid documents according to different situations: if the taxpayer is overseas Chinese and does not have a resident identity card, it is a valid "People's Republic of China Passport" and overseas Chinese identity certificate; if the taxpayer is a Hong Kong and Macao resident, it is a valid "Hong Kong and Macao resident Pass to and from the Mainland or Residence Permit for Hong Kong and Macao Residents of the People's Republic of China; if the taxpayer is a resident of Taiwan, a valid Pass for Taiwan Residents to Mainland China or Residence Permit for the Taiwan Resident of the People's Republic of China; Foreign individuals of the Republic Permanent Resident Identity Card are permanent residence permits and foreign passports; those who do not hold permanent residence permits but hold a valid "People's Republic of China Work Permit" are work permits and foreign passports ; Other foreign individuals are valid foreign passports.
Is there a difference between a taxpayer identification number and a tax number?
Tax ID is usually short for Taxpayer Identification Number.
The taxpayer identification number is the tax registration certificate number. The unit taxpayer's tax registration certificate number has a total of 15 digits, the first 6 digits are the area code, and the last 9 digits are the 9 digits of the organization code certificate, a total of 15 digits;
The individual business taxpayer's tax registration certificate number is 15 or 18 digits, which is the same as his resident ID number.
How to issue a taxpayer identification number for an invoice?
No taxpayer identification number is required to issue an ordinary VAT ticket to an individual.
The tax administration's new billing policy only requires that salespersons need to enter taxpayer identification numbers when issuing ordinary value-added tax tickets to enterprises (purchasers). Issuing common law VAT tickets to purchasers (such as natural persons, administrative institutions, social organizations, etc.) that do not belong to the "enterprise", without the need to enter the taxpayer identification number.
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