Research On The Legal Issues Of Taxpayer’s Identification Number For Natural Person

As a precondition for natural persons to deal with various tax-related matters,the identification number of natural person taxpayer plays a fundamental role in tax service,tax source control,taxation law enforcement and inter-departmental information sharing.At present,in the practice of tax collection and administration,there are many problems such as the imbalance of direct taxes and indirect taxes,the loss of natural person tax,the sharing of tax information and the limited use of tax information.Under the background of comprehensive deepening reform,it is urgent to set up a unified legal system of natural person taxpayer identification number with the revision of tax collection and management law as an opportunity.This paper uses the methods of cross-disciplinary analysis,literature analysis,comparative analysis and chart data analysis to study the legal issues related to the identification number system of natural person taxpayer.First of all,the concept of the natural person taxpayer identification number system,from the point of view of tax law and management of the theoretical analysis of the establishment of the system is the tax reform and Social credit system to build the necessary requirements.Secondly,combing the legal status quo of the identification system of natural person taxpayers,using the data of management and income data,collating and forming the predicament faced by the analysis of the practice of natural person’s tax collection and management,and summing up the reasons why the identification number of natural person taxpayer is problematic at the legal system level and in the practice of tax collection and management.Furthermore,summarizing the mature experience of the foreign countries in the identification number system of natural person taxpayer,from four aspects summed up the useful enlightenment for reference.Finally,on the basis of the existing laws and regulations,policy system and research results,this paper puts forward to perfect the legal framework of the natural person taxpayer identification number system,establish the legal system of the natural person taxpayer identification number,construct the incentive and disciplinary system mechanism of the natural person taxpayer identification number system,and establish the legal system of the natural person’s tax information sharing.Countermeasures and suggestions on perfecting the legal mechanism of taxpayer’s right protection.