China TIN number guide
Uniform Social Credit Code (USCC)
Typically, an entity's Tax Identification Number (TIN) corresponds to the Uniform Social Credit Code, which is stated on the entity's Business License. In cases where the entity has not obtained a Uniform Social Credit Code, the local tax office assigns a TIN with 18 digits in accordance with the applicable regulations. China's tax identifiers are listed in the worldwide directory of VAT and tax ID names.
Format
For the old TIN regime, there are 15 numerals. While for the new TIN regime, there are 18 numerals with sometimes letters appearing in the last 10 characters, especially the 9th, 10th, 13th and 18th
 |
| Business License |
ID Number
For an individual utilizing a Chinese ID card for identification, the Tax Identification Number (TIN) corresponds to the ID number. In cases where an individual employs a passport or another ID certificate for identification, the TIN is assigned by the local tax office in accordance with the applicable regulations. In certain regions, passport numbers are also acknowledged as TIN for foreign individuals.
 |
| Chinese ID card |
Frequently Asked Questions
My Chinese partner demands a Special VAT Fapiao but we only have a General VAT Fapiao device — what is the difference and can we switch?
Special VAT Fapiao (专用发票) allows the buyer to deduct input VAT, making it mandatory for B2B procurement in China; General VAT Fapiao (普通发票) carries no input-tax credit. The STA assigns fapiao type entitlement at registration: only general VAT taxpayers (一般纳税人) with annual sales above RMB 5 million can apply for the special-type device. Small-scale taxpayers (小规模纳税人) are restricted to general fapiao. To upgrade, you must formally reclassify your entity with the local tax bureau, which requires at least 12 months of operating history and a clean compliance record. [1] [2]
Does the 10% withholding tax on royalties and service fees paid to a foreign company apply automatically, and how do we claim a treaty reduction?
Yes — under China's Enterprise Income Tax Law, the STA withholds 10% at source on dividends, interest, royalties, and capital-gains payments from Chinese entities to non-resident enterprises with no permanent establishment in China. The rate is applied automatically unless the foreign payee self-assesses treaty eligibility and provides the withholding agent with the STA reporting form before payment is made. Under STA Announcement [2015] No. 60, pre-approval was abolished: the foreign company now self-declares eligibility, but must retain supporting documentation for post-filing audit. If the 10% has already been deducted, a refund claim must be filed directly with the local tax authority — a process that routinely takes six to twelve months. [3] [4]
An expat has lived in China for exactly six years — does worldwide income become taxable starting year seven, and is there a way to reset the clock?
Under the IIT reform effective 1 January 2019, a non-domiciled individual who has resided in China for 183 or more days in each of six consecutive years becomes subject to Chinese IIT on worldwide income from the seventh year onward. However, the six-year count resets to zero if the individual spends more than 30 consecutive days outside China during any single tax year. Because the clock started in 2019, 2025 is the first year the six-year threshold could be reached by continuous residents. Strategically timing a single trip of 31+ consecutive days in any calendar year before the seventh year avoids worldwide taxation for that cycle. [5] [6]
Since December 2024, is paper fapiao still legally valid, and what does the e-fapiao mandate mean for companies that haven't upgraded their ERP?
China's STA officially launched nationwide fully digitalized e-fapiao (全面数字化的电子发票) on 1 December 2024. Paper fapiao remains legally valid during a phased transition that runs until 30 September 2025, after which all VAT taxpayers must issue and receive invoices digitally through the STA's national e-invoice service platform or via an API integration. Companies that miss the transition will be unable to issue legally compliant invoices or claim input VAT on purchases, exposing them to penalties and payment disputes with Chinese buyers. The new e-fapiao is verified through the STA's national portal at inv-veri.chinatax.gov.cn using the invoice number and verification code. [7] [8]
A foreign individual opening a Chinese bank account is asked for a TIN — which number should be provided, and what happens under CRS reporting?
Chinese banks must collect TINs for all account holders under the CRS due-diligence rules that China adopted in May 2017. For Chinese citizens, the TIN is the 18-digit resident identity card (居民身份证) number. For foreign nationals, the bank expects the TIN issued by the individual's country of tax residence — typically a national tax number, SSN, or equivalent. China-resident foreign individuals who do not have a home-country TIN should present their passport number, which local tax offices in most regions accept as the provisional identifier until a formal registration number is assigned. Financial account information, including year-end balances, is reported to the STA and then exchanged automatically with the relevant foreign tax authority under AEOI. [9] [10]
How Lookuptax can help you ?
Lookuptax VAT validation revolutionizes VAT number validation with its robust platform, empowering businesses to seamlessly verify VAT numbers across over 100 countries. Our cutting-edge technology ensures accurate and efficient validation, reducing errors and enhancing compliance.
