Administrative institutions (such as state-owned universities) have obtained ordinary VAT tickets without taxpayer identification numbers. The new invoicing policy of the Inland Revenue Department only requires the seller to enter the taxpayer identification number when issuing the ordinary VAT ticket to the enterprise (buyer). Issue ordinary VAT tickets to buyers who are not "enterprises" (such as natural persons, administrative institutions and social organizations). ), you don't need to enter the taxpayer identification number.

Just look at the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing VAT Invoices (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 17).