营业执照税号在哪个位置-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	营业执照税号在哪个位置
释义	国家法律法规实行“三证合一”，将营业执照、组织机构代码证以及税务登记证整合到了一起。因此税号其实可以使用组织机构代码进行代替。所以营业执照税号位置在营业执照四个大字右下边。法律依据：《关于修订纳税人识别号代码标准的公告》第一条：已取得统一社会信用代码的法人和其他组织，其纳税人识别号使用18位的“统一社会信用代码”，编码规则按照相关国家标准执行。
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