Country guide

China (Mainland)

Mainland China uses the Chinese citizen identity number as the TIN for individuals who have one, tax-authority-assigned taxpayer identification numbers for individuals without a Chinese citizen identity number, the Unified Social Credit Code for most entities, and legacy 15-digit tax registration numbers for some older entities.

CN CHN 4 TIN types Last reviewed 2026-05-14

TIN types

4 published formats. Open a type to see examples, structure details, and official sources.

Validate China (Mainland) TIN

China Resident Identity Card Number (Individual TIN)

Current Individuals

公安机关 (Public Security organs)

Primary TIN for Chinese citizens who have a Chinese citizen identity number.

Details

Examples

11010519491231002X

Where to find it

On the People's Republic of China Resident Identity Card and in official identity records.

Common names

居民身份证号码公民身份号码 Chinese citizen identity number Resident Identity Card number

Structure

1-6 Address code Administrative division code associated with the person's household registration when the number is assigned.

7-14 Birth date Date of birth in YYYYMMDD format.

15-17 Sequence code Sequence assigned among people with the same address code and birth date.

18 Check character Control character derived from the preceding 17 digits.

Official source

oecd.org zhejiang.chinatax.gov.cn openstd.samr.gov.cn

China Taxpayer Identification Number for Individuals Without a Chinese Citizen ID Number

Current Individuals

国家税务总局 / 地方税务机关 (State Taxation Administration / local tax offices)

Taxpayer identification number assigned by the tax authority to individuals who do not have a Chinese citizen identity number.

Details

Examples

C2023156000000001A J11000012345678

Where to find it

Usually on a tax-paid certificate, or communicated by the tax authority or withholding agent after assignment.

Common names

自然人纳税人识别号 Taxpayer Identification Number TIN

Structure

1 Identity-document prefix C, W, H, M, or T identifies an 18-character format; J identifies the 15-character military-card format.

2-17 Body Numeric body for the 18-character formats.

18 Final character Final alphanumeric character for the 18-character formats.

2-15 Military-card body Numeric body for the J-prefixed 15-character format.

Official source

oecd.org zhejiang.chinatax.gov.cn fgk.chinatax.gov.cn

China Unified Social Credit Code (Entity TIN)

Current Entities

登记管理部门 (Registration management authorities)

Current entity TIN for legal entities and other organisations that have obtained a Unified Social Credit Code.

Details

Examples

91350100M000100Y43

Where to find it

On the business licence or other registration certificate.

Common names

统一社会信用代码 USCC Unified Social Credit Code Unified Social Credit Identifier

Structure

1 Registration authority Authority type that assigned the code.

2 Organisation category Category under the registration authority.

3-8 Registration authority area Administrative division code of the registration authority.

9-17 Subject identifier Organisation identifier assigned under the national organisation-code rules.

18 Check character Control character derived from the preceding 17 characters.

Official source

oecd.org fgk.chinatax.gov.cn openstd.samr.gov.cn cods.org.cn

China Legacy Tax Registration Number (Entity)

Legacy Entities

国家税务总局 / 地方税务机关 (State Taxation Administration / local tax offices)

Legacy 15-digit entity tax registration number still used for some entities from before the Unified Social Credit Code transition.

Details

Examples

110101123456789

Where to find it

On older tax registration certificates.

Common names

纳税人识别号 Tax Registration Number Old TIN

Structure

1-6 Administrative division Administrative division code of the taxpayer registration location.

7-15 Organisation code Legacy organisation-code component.

Official source

oecd.org fgk.chinatax.gov.cn shanghai.chinatax.gov.cn