澳大利亚个人所得税税号制度及对我国的启示

文章认为，作为纳税义务人缴纳税款的有效凭证，澳大利亚的TFN制度简化了个人所得税征管程序，提高了税务征管机关的工作效率，实现了税赋的公平和公正。文章指出，为了最大程度发挥我国个人所得税的社会效应，调节贫富差距。合理分配社会资源，我国很有必要借鉴澳大利亚TFN制度，建立个人税号制度。

Tax File Number System in Australia and the Experiences to China

As a valid evidence of the tax payer who has paid the tax liability, in Australia, tax file number system has made the individual income tax execution process much simpler, has improved the efficiency of the executive office of tax and realized the fairness and equity of tax duty. In order to play the role of individual income tax in the social efficiency in China, adjust the gap between the poor and the rich, reasonably allocate social resources, it is necessary for China to learn from the tax file number system in Australia and it is urgent for China to set up the individual tax file number system.