Interpretation of the Announcement of the State Administration of Taxation on Amending the Code Standards for Taxpayer

Interpretation of the Announcement of the State Administration of Taxation on Amending the Code Standards for Taxpayer

Identification Numbers

Interpretation of the Announcement of the State Administration of Taxation on Revising the Standard of Taxpayer Identification Number Codes

The relevant contents of the Announcement of the State Administration of Taxation on Amending the Code Standards for Taxpayer Identification Numbers (hereinafter referred to as the Announcement) are hereby interpreted as follows: 

1. Background of the announcement

 Comprehensively promoting the reform of the “three-in-one” registration system is an important measure to implement the spirit of the Eighteenth National Congress of the Communist Party of China and the Second, Third, and Fourth Plenary Sessions of the Eighteenth Central Committee. , an important way to stimulate market vitality. Through the implementation of “three certificates in one, one license and one code”, the work integration and information sharing among departments can be effectively promoted, and the establishment of a new market access model with more convenient procedures, more optimized processes, and more intensive resources can be effectively promoted. Mass entrepreneurship and innovation.

 To straighten out the code management system and mechanism, the State Council reviewed and approved the Overall Plan for the Construction of a Unified Social Credit Code System for Legal Persons and Other Organizations (hereinafter referred to as the “Plan”) in June 2015. To implement the requirements of the “Plan” and do a good job in the connection between the unified social credit code of legal persons and other organizations and the taxpayer identification number, the State Administration of Taxation has decided to revise the tax industry standard of the People’s Republic of China “SW5-2013 Taxpayer Identification Number Code”, the “Announcement” clarified the relevant matters.

2. Main revisions

 The taxpayer identification number is the unique identification code for various taxpayers and withholding agents to handle tax-related matters, and its legal effect and scope of application are determined by the Tax Collection and Administration Law. The unified social credit code is an identification number assigned by the registration management department to legal persons and other organizations. The “Announcement” adjusts the relevant content involving legal persons and other organizations in the taxpayer identification number code standard. The main contents of the revision include:

 (1) Use the first paragraph of Article 1 of the Code Standard for Taxpayer Identification Number Code “Organizations that use the ‘organization code certificate’ as a valid identity certificate, that is, a taxpayer that has obtained an organization code certificate, whose taxpayer identification number A total of 15 digits, consisting of ‘6-digit administrative division code’ + ‘9-digit organization code’ where the taxpayer is registered” was revised to “For legal persons and other organizations that have obtained a unified social credit code, their taxpayer identification number uses 18 digits” Unified social credit code’, and the coding rules are implemented by relevant national standards.”.

 (2) Use Article 1, Paragraph 2 of the Standard Coding Rules for Taxpayer Identification Number Codes as “Organizations that use the ‘owner’s identity certificate’ as a valid identity certificate, that is, individual industrial and commercial households that have not obtained an organization code certificate, as well as those holding a Home Return Permit, For taxpayers whose passports and passports go through tax registration, their taxpayer identification number is composed of ‘ID card number’ + ‘2-digit sequence code’. For taxpayers who have valid identity certificates for tax registration, such as township card, pass, passport, etc., their taxpayer identification number is composed of ‘identity certificate number’ + ‘2-digit sequence code'”.

 (3) A taxpayer who temporarily pays taxes with the organization code certificate, resident ID card, home-returning permit, pass, passport, etc. as valid identity proofs in Article 2, paragraph 1 of the taxpayer identification number code standard coding rules, whose The taxpayer identification number is composed of ‘L’ + ‘ID number'” was revised to “Taxpayers who temporarily pay taxes with the unified social credit code, resident ID card, home-return permit, pass, passport, etc. The personal identification number consists of “L” + “Uniform Social Credit Code” or ‘L’ + ‘ID Number'”.

 3. Taxpayer identification number assignment management

 The coverage of the taxpayer identification number is much larger than the unified social credit code. Therefore, except for taxpayers using the unified social credit code, the taxpayer identification number coding rules for various taxpayers including natural persons remain unchanged. At the same time, to reduce the impact and burden on registered taxpayers, and to ensure that legal persons and other organizations that have not obtained a unified social credit code normally handle tax-related matters, their original 15-digit taxpayer-identification numbers will continue to be used effectively, and the coding rules will still be by The Circular of the State Administration of Taxation on Issuing the Code Standards for Taxpayer Identification Numbers (Shui Zongfa [2013] No. 41) shall be implemented.

By aamritri

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