一是纳税人登记管理。 税务登记是纳税人依法履行纳税义务的第一道程序,也是税务机关对纳税人实施管理的第一道关口,直接关系到以后的个人所得税税款征收和监督管理。为此,需要建立和完善全国统一的自然人纳税登记代码制度,作为自然人惟一的纳税代码,明确该代码的适用范围和管 First, taxpayers registration management. Tax registration is the first procedure for taxpayers to fulfill tax payment obligations in accordance with the law and also the first pass for the tax authorities to administer taxpayers. It is directly related to the collection and supervision of personal income tax in the future. To this end, we need to establish and improve a unified national tax registration code system for natural persons, as the only tax code for natural persons, to clarify the scope and application of this code