一般纳税人税号有没有20位数的？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	一般纳税人税号有没有20位数的？
释义	一般纳税人税号有没有20位数的？原来税号为18位的个体性质的企业，在认定为增值税一般纳税人后，税号会变成20位，所以，20位数的一般纳税人税号是存在的，可以开增值税专用发票。《国家税务总局关于新认定增值税一般纳税人使用增值税防伪税控系统有关问题的通知》（国税函[2010]126号）规定，个体工商户新认定为增值税一般纳税人的，税务登记代码统一为其个人身份证号码加两位顺序码（顺序码为数字01至99）。长度为17位和20位两类。还有不懂的吗？该内容由杨振军律师和律说律答共创回答
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