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香港的纳税人识别编码（TIN）

 

香港税务局没有采用纳税人识别编码（TIN）作为税收征收管理用途。为了能够与自动交税收换情报（Automatic exchange of information）要求接轨，香港税务局采用原料实行的香港身份证编号及商业登记编号。

个人：采用香港身份证编号（HKID），香港身份证由入境事务处根据香港“人事登记条例”（第177章）发出；

企业：采用商业登记编号（BR），商业登记证由税务局根据“香港商业登记条例”（第310章）发出。

 

获取更详细资讯，请参阅经济合作发展组织网页：[Read-HK]

 

 

中国内地纳税人识别号 （TIN - China）

 

有关中国内地的纳税人识别号资讯，请参考经合组织自动交换税收情报网页：[Read-PRC]

 

  

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