Individuals may get a taxpayer identification number for the first time as China shifts its taxation system toward one based more on direct taxes, according to a draft version of the Tax Collection and Administration Law.

Some points in the draft, which has been released for public comment, also suggest that China will introduce taxes on small e-commerce businesses.

Both moves are part of the nation's drive to modernize its government revenue system to give direct taxes such as personal and corporate income tax a larger role, analysts said.