【中文版】

纳税人识别号是什么？

纳税人识别号是税务登记证上的号码，是纳税人唯一的身份标识。它是根据国家税务总局制定的《纳税人识别号编码规则》由纳税人所属地代码以及纳税人组织机构代码组成。纳税人识别号编码规则涵盖了企业纳税人、个体工商户、临时税务登记纳税人等各类纳税人。

纳税人识别号在税务管理、财务管理、企业管理等方面发挥着重要作用。在办理税务登记、申报纳税、享受税收优惠政策等方面，都需要向主管税务机关提供纳税人识别号。同时，银行开户、申请贷款、办理其他涉税事项等也需要提供纳税人识别号。

需要注意的是，纳税人识别号是唯一的，一个纳税人只能有一个唯一的纳税人识别号。纳税人识别号的编码规则也是唯一的，每个纳税人识别号的编码规则都是不同的。如果纳税人需要变更纳税人识别号，应当及时向主管税务机关申请变更登记。

总之，纳税人识别号是纳税人唯一的身份标识，是税务管理、财务管理、企业管理等方面的重要依据。纳税人应当妥善保管税务登记证和纳税人识别号，确保其不遗失、不泄露。

【英文版】

What is taxpayer identification number?

Taxpayer identification number (TIN) is the number on the tax registration certificate, which is the unique identity for taxpayers. It is composed of the taxpayer's location code and taxpayer organization code in accordance with the Taxpayer Identification Number Coding Rule formulated by the State Administration of Taxation. The coding rules of taxpayer identification number cover various taxpayers such as enterprise taxpayers, individual industrial and commercial households, and temporary tax registration taxpayers.

Taxpayer identification number plays an important role in tax management, financial management, enterprise management and other aspects. In the process of tax registration, tax declaration and payment, enjoying tax preferential policies, etc., it is necessary to provide taxpayer identification number to the competent tax authorities. At the same time, it is also needed to provide taxpayer identification number for bank account opening, loan application, and other tax-related matters.

It should be noted that taxpayer identification number is unique. Each taxpayer can only have one unique taxpayer identification number. The coding rules of taxpayer identification number are also unique. Each taxpayer identification number has different coding rules. If a taxpayer needs to change the taxpayer identification number, they should apply for change registration to the competent tax authorities in a timely manner.

In summary, taxpayer identification number is the unique identity for taxpayers and an important basis for tax management, financial management, enterprise management and other aspects. Taxpayers should properly keep their tax registration certificate and taxpayer identification number to ensure that they are not lost or leaked.