China (CN)

Jurisdiction Overview

IDQuestionAnswer
402 *Corporate TIN: Are all legal persons subject to corporate income tax provided with unique and mandatory Taxpayer Identifier Numbers (TINs) which are mandatory for filing their tax returns? Yes
 Data Date: 2019

Notes

 
While China is in the process of introducing a new TIN regime and therefore has two parallel regimes, the old regime will be phased out from 2018 onwards.

Sources

https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-identification-numbers/China-TIN.pdf