TaxDo Logo
Guideline / China

China Tax ID Number (TIN) Guide 

Introduction 

The Tax Identification Number (TIN) is a vital tool in China for managing tax obligations, both for individuals and businesses. A TIN is necessary for the efficient collection of taxes, ensuring accurate reporting, and preventing tax fraud. In China, the TIN is used across a variety of tax-related functions, including personal income tax, corporate tax, and VAT (Value Added Tax) registration. Having the correct TIN is essential for compliance with Chinese tax regulations. This guide provides comprehensive details on the TIN system in China, offering insights into TIN types, formats, and registration processes, all verified by official government sources. 

Tax Identification Number Types 

China uses the following primary types of TINs: 

Individual Taxpayer Identification Number (ITIN) 

  • Local Name: 个人纳税识别号 (Personal Tax Identification Number) 
  • Applicable To: Individuals, including Chinese nationals and foreign residents, who are subject to personal income tax or other applicable taxes. 
  • Purpose: This number is assigned to individuals for tax reporting and compliance with income tax regulations

Business Taxpayer Identification Number (Business TIN) 

  • Local Name: 企业纳税识别号 (Enterprise Tax Identification Number) 
  • Applicable To: Businesses, including companies, partnerships, and other legal entities conducting business within China. 
  • Purpose: Used by businesses for all tax matters, including corporate income tax, VAT, and other business-related taxes. 

TIN Format and Structure 

Individual Taxpayer Identification Number (ITIN) Format: 

  • Format: The ITIN in China typically consists of 18 digits, structured as follows: 
  • First 6 digits: Date of birth in the format YYYYMMDD (e.g., 19900101). 
  • Next 9 digits: A unique sequential number assigned to the individual (e.g., 000123456). 
  • Last 3 digits: Checksum or validation digits used for accuracy. 

Business Taxpayer Identification Number Format: 

  • Format: The Business TIN in China (Uniform Social Credit Code) typically consists of 18 characters, structured as follows: 
  • 1st character – Registering authority code (e.g., 9 = industrial/commercial) 
  • 2nd character – Organization type (e.g., 1 = enterprise, 2 = individual business) 
  • 3rd–8th characters – Administrative region code (location of registration) 
  • 9th–17th characters – Organization’s unique identifier 
  • 18th character – Check digit for verification 
  • Example: 91310000710938456L 

Issuing Authority and Registration Process 

Issuing Authority: 

In China, the State Taxation Administration (STA), operating under the Ministry of Finance, is responsible for the issuance of TINs

  • Official Name: 国家税务总局 (State Taxation Administration) 

Registration Process for Individuals: 

Eligibility Requirements: 

  • All individuals earning taxable income, including both Chinese citizens and foreign nationals residing in China, are required to register for an ITIN

Required Documents: 

  • For Chinese Nationals
  • National ID card. 
  • Proof of income (such as salary slips, contract, etc.). 
  • For Foreign Nationals
  • Passport. 
  • Visa or residence permit. 
  • Proof of income in China (such as work contract, salary slips, etc.). 

Application Process: 

  • Online: Registration for an individual ITIN can be done through the official online tax portal managed by the State Taxation Administration (STA)
  • In-Person: Alternatively, individuals can visit the local tax bureau in the region where they are domiciled to complete the registration. 

Fees: 

  • Typically, registration is free of charge for individuals. 

Registration Process for Businesses: 

Eligibility Requirements: 

  • All entities conducting business activities within China, regardless of size or type, must register for a Business TIN

Required Documents: 

  • For Chinese Entities
  • Business registration certificate. 
  • Legal representative identification. 
  • Proof of business address (e.g., utility bills, rental agreement). 
  • For Foreign Entities
  • Certificate of incorporation from the home country. 
  • Proof of establishment of a local branch or office in China. 
  • Legal representative documents. 

Application Process: 

  • Online: Businesses can use the online platform provided by the State Taxation Administration for registration. 
  • In-Person: Alternatively, businesses may visit the local tax office to apply for a Business TIN

Fees: 

  • Registration is generally free, although businesses operating in regulated sectors (e.g., finance, healthcare) may be subject to additional compliance fees. 

TIN Verification and Lookup 

To verify a TIN in China, individuals and businesses can use the official State Taxation Administration (STA) online services: 

Official TIN Verification Portal: 

Procedure: 

  • Enter the TIN in question into the verification tool provided on the STA website to confirm its validity. 

Or Instantly Verify Tax IDs in China with TaxDo Real-Time TIN Validation Platform

TaxDo offers a compliant, automated, and globally trusted solution for TIN verification—not just in China, but across 135+ jurisdictions. Unlike other solutions, TaxDo validates tax IDs instantly and securely using only official government sources.

What Makes TaxDo Different?

  • Real-time TIN verification for China and 135+ countries
  • Seamless API integration into your ERP, CRM, or onboarding system
  • Powerful dashboard to manage and track tax ID validations globally
  • Fully compliant and official-source-based results ONLY

Whether you’re conducting due diligence, onboarding clients, granting tax exemption, or managing vendor records—TaxDo helps you stay compliant, globally.

📩 Get started today or schedule a free demo to see how TaxDo simplifies tax compliance.

TIN and VAT Number Connection 

In China: 

  • VAT Registration
  • Businesses that are required to collect VAT must have a VAT registration number
  • The Business TIN serves as the VAT number for such businesses. 

VAT Number Format: 

  • The VAT number is identical to the Business TIN and must be used in all VAT-related documentation, such as invoices. 

Importance of Accurate TIN Validation 

Accurate TIN validation is crucial for: 

  • Tax Compliance: Ensuring the correct TIN prevents issues with tax authorities and helps individuals and businesses comply with tax laws
  • Avoiding Penalties: Incorrect or missing TINs can result in fines, audits, and delays in tax filings
  • International Operations: Businesses that engage in cross-border transactions must validate TINs to avoid delays in processing payments or shipments and ensure smooth trade operations. 

Why Accurate TIN Validation Matters

Ensuring the accuracy of your TIN is critical for both businesses and individuals in China. An incorrect or unverified TIN can lead to serious complications such as:

  • Delays in tax processing
  • Rejection of tax exemption claims
  • Fines and penalties for non-compliance
  • Rejection of e-invoicing submissions
  • Onboarding unqualified suppliers or customers
  • Data quality issues across finance and compliance systems

Using the State Taxation Administration of China’s official systems or TaxDo real-time global tax ID verification platform ensures accurate Tax ID validation, error reduction, and full compliance with Chinese tax regulations.

Stay Compliant with TaxDo

While the State Taxation Administration’s official channels offer basic TIN verification capabilities, TaxDo takes China TIN validation to the next level with real-time results, periodic revalidation for ongoing compliance, and seamless integration into your systems.

With TaxDo, you can automate Tax ID validation, monitor changes, and ensure continuous compliance—all from a single, user-friendly dashboard or through API connectivity.

TaxDo is trusted by leading enterprises, platforms, and compliance teams worldwide. Try it now and eliminate the risks of Tax ID errors in China and beyond.

FAQ

How do I verify a Tax Identification Number (TIN) in China as a business or foreign entity?

Arrow Down

Is there an online tool for checking Chinese TINs, especially for B2B onboarding and tax exemption validation?

Arrow Down

What is the format of a Chinese TIN, and how can errors in TINs affect tax processing?

Arrow Down

Why should enterprises use TaxDo for TIN verification in China and globally?

Arrow Down

Unmatched Real-Time Tax ID Validation in 135+ Countries

TaxDo gives you instant access to real-time Tax ID validation/lookup in 135+ countries — powered by direct connections to official tax authorities. Skip the format checks. Get the truth.