关于纳税人识别号或统一社会信用代码填写问题 - 北京代理记账

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关于纳税人识别号或统一社会信用代码填写问题 - 北京代理记账

关于纳税人识别号或统一社会信用代码填写问题

2021-10-15上一篇： 18个税种+3费纳税义务发生时间全集！|下一篇：私藏汇算清缴税收优惠政策总结！汇算清缴不再愁！！

购买方为企业的，在索取增值税普通发票时，应提供纳税人识别号或统一社会信用代码。什么是纳税人识别号？

纳税人人识别号其实可以分为两种：企业的纳税识别号和统一社会信用代码。

企业的纳税识别号，是企业的税务登记号，你可以在企业的税务登记证上找到。

统一社会信用代码，就是写在你的营业执照（多证合一）上的那串代码，也是纳税人识别号。如果是办理了五（多）证合一营业执照的企业，那么你的纳税人识别号都是用的统一社会信用代码。

现在大家开发普通发票时，都是填统一社会信用代码，但是这段代码比较长，而且数字字母都有，不好记，很多人能快速记住身份证号码，但是记不住纳税人识别号，每次开票还得掏手机。

所以你想不想知道，哪些人开增值税发票时，不用填写纳税人识别号呢？

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