近日公布的《中华人民共和国税收征收管理法修订草案(征求意见稿)》提出,国家施行统一的纳税人识别号制度。这一消息迅速被解读为在当前财政收入增长放缓的背景下加强税收征管的技术创新,长期游离于国民经济之外的非正式经济活动如灰色收入和新兴互联网电子商务将被纳入统一的税收征管体系中。有市场人士担忧近乎于纳税“身份证”的个人识别号将严重影响电商特别是草根经营者的利润空间和创业意愿,不利于塑造全社会宽松的创业创新氛围。这种观点看似有道理,但或许有些杞 Recently published “People’s Republic of China Tax Collection and Management Reform Bill (draft)” proposed the implementation of a unified national taxpayer identification number system. The news was quickly interpreted as strengthening technological innovations in tax administration in the context of the current slowdown in fiscal revenue growth. Informal economic activities that long have been free of the national economy, such as gray income and emerging Internet e-commerce, will be consolidated into a single tax revenue Collection system. Some market participants worry about almost tax ID card will severely affect the e-commerce operators, especially grassroots profit margins and entrepreneurial intentions, is not conducive to shaping the loose atmosphere of entrepreneurship and innovation. This view seems plausible, but perhaps some