Understanding China’s TIN system

China uses two parallel TIN systems: one for individuals and one for entities. Knowing which applies to you is the first step before any application.

Part 1: Student TIN in China

International students studying in China on an X1 or X2 student visa who earn any China-sourced income — scholarships counted as taxable income, part-time work, or research stipends — must register for a TIN with the local State Taxation Administration bureau.

Who needs a student TIN in China?

You need a TIN if you are a foreign national studying in China who receives taxable income from a Chinese institution, earns wages from part-time employment, receives scholarship funds that exceed the tax-exempt threshold, or opens a Chinese bank account that generates reportable interest income.

Step-by-step: How to get a student TIN in China

1. Obtain your Foreigner’s Work Permit or Residence Permit. Before applying for a TIN, ensure your visa and residence registration are in order. Students must have a valid X1 or X2 visa and register their address with the local Public Security Bureau (派出所) within 24 hours of arrival or leaving accommodation.
2. Visit your university’s international student office. Most universities in China — especially those with large international populations — have a dedicated tax assistance desk or can direct you to the correct local tax bureau branch. Your school’s finance department often initiates the TIN registration on your behalf when you begin receiving scholarship payments.
3. Gather required documents. You will need: valid passport (original + copy), Chinese visa page (copy), Admission Notice from your university (录取通知书), Foreigner’s Temporary Residence Registration form, and your Chinese bank account details (if applicable).
4. Go to the local State Taxation Administration (STA) office. Visit the tax bureau (税务局) in the district where your university is located. In major cities like Beijing, Shanghai, and Guangzhou, dedicated windows for foreign nationals are available. Bring all documents and a completed Individual Income Tax Registration Form (个人所得税登记表).
5. Complete the Individual Income Tax registration. Tax officers will verify your identity, record your passport details, and assign you a TIN linked to your passport number. This number will be used for all future tax filings in China. Processing is typically done same-day at the counter.
6. Register on the IIT (Individual Income Tax) App. Download China’s official 个人所得税 (Individual Income Tax) app, available on iOS and Android. Register with your assigned TIN and passport details. This app is mandatory for filing annual tax returns, claiming deductions, and viewing your withholding history.
7. Provide your TIN to your employer or institution. Once registered, give your TIN to your university’s finance office or employer so they can correctly withhold and remit Individual Income Tax on your behalf under China’s withholding agent system.

Part 2: Business TIN in China

Every business entity operating in China — domestic companies, foreign-invested enterprises (FIEs), representative offices, partnerships, and sole proprietorships — receives a TIN as part of the business registration process. China’s integrated “One License, One Code” system means your business TIN is embedded in the Unified Social Credit Code (USCC, 统一社会信用代码) issued at registration.

The Unified Social Credit Code (USCC) — China’s business TIN

Since 2016, China replaced separate registration codes with the 18-digit USCC. This code functions simultaneously as your business registration number, tax identification number, and social insurance code. You do not apply for a business TIN separately — it is automatically assigned when you register your company.

Step-by-step: How to get a business TIN in China

1. Choose your business structure. Determine your entity type: Wholly Foreign-Owned Enterprise (WFOE), Joint Venture (JV), Representative Office, Partnership Enterprise, or Individual Industrial and Commercial Household (个体工商户 — equivalent to sole trader). Each has different requirements, registered capital minimums, and approval processes.
2. Reserve your company name. Submit 3–5 candidate company names to the State Administration for Market Regulation (SAMR, 国家市场监督管理总局) or local Market Supervision Bureau. Names must include the city name, core business description, and entity type (有限公司 for Ltd.). Approval takes 1–3 business days.
3. Prepare and submit registration documents. Required documents include: Articles of Association (公司章程), proof of registered address (lease agreement), legal representative’s identity documents (passport for foreign nationals), shareholder information, and capital contribution plan. For WFOEs, additional foreign investment filings are required through the MOFCOM filing system.
4. Obtain your Business License (营业执照). Submit documents to the local Market Supervision Bureau (市场监督管理局). Upon approval — typically 3–10 business days — you receive your Business License with your 18-digit USCC printed on it. This USCC is your business TIN.
5. Complete tax registration with the State Taxation Administration. Within 30 days of receiving your Business License, visit or register online at the local STA office. Submit your Business License, legal representative ID, registered address proof, and bank account details. You will be classified as either a General Taxpayer (一般纳税人) or Small-Scale Taxpayer (小规模纳税人) — this affects your VAT rate (13% vs. 3% simplified rate).
6. Open a corporate bank account and complete capital verification. Open a basic bank account (基本户) at a Chinese bank using your Business License and USCC. Foreign-invested companies must also inject registered capital within the timeframe specified in their Articles of Association.
7. Register for applicable taxes. Based on your business activities, register for Value Added Tax (VAT), Corporate Income Tax (CIT — standard rate 25%, small businesses may qualify for 5–10% reduced rates), Individual Income Tax (for employee payroll), and Stamp Duty. Monthly or quarterly declarations are mandatory regardless of whether you have taxable turnover.

Student TIN vs Business TIN — quick comparison

Frequently asked questions