A Study On Optimizing Path Of Tax Business Environment In Jiangxi Province

The report of the Nineteenth National Congress of the Communist Party of China proposed that the negative list system of market access should be implemented in an all-round way,regulations and practices that hinder the unification of the market and fair competition should be cleared up and abolished,private enterprises should be supported to develop and various market players should be stimulated.Business environment construction,as a government governance public activity,is not only an important focus for building a modern economic system in an all-round way and promoting high-quality development,but also the key to promoting the transformation of government functions and improving the level of government governance.As an important part of business environment,a good tax business environment will not only help to reduce market operating costs,inject new vitality into the sustainable development of enterprises,but also enhance regional competitiveness and lay a solid foundation for highquality economic development.In recent years,the tax authorities of Jiangxi Province have insisted on the reform path of demand-led,local conditions and stepby-step progress.They have made great efforts to optimize the environment for tax business by the State Administration of Taxation and the provincial government of the CPC Central Committee,focusing on simplifying the administration,reducing the burden and increasing the speed,further standardizing the operation of power,facilitating taxpayers' tax administration,safeguarding taxpayers' legitimate rights and interests,and continuously deepening the reform of "release and control" so as to strive to form a more active system.Strength,more efficient,more open internationalization,legalization,and facilitation of tax business environment.However,while gaining beneficial results,some problems need to be solved and perfected urgently.The homogeneity of optimizing tax business environment policy is serious,lacking innovative and local policy support;institutional transaction cost is still a barrier to the sustainable development of enterprises;the intensity of tax reduction and fee reduction is gradually increasing,but the sense of enterprise acquisition is not strong.The purpose of this paper is to sort out the current situation and problems of tax business environment construction in Jiangxi tax authorities through theoretical research on optimizing tax business environment,and explore effective ways to optimize the tax business environment in Jiangxi.This paper is describe the current research situation at home and abroad,and determines the characteristics of this study by reviewing the current research situation at home and abroad.The second part is the definition of related concepts and theoretical basis.It clarifies the two concepts of business environment and tax business environment.It uses public goods theory,new public management theory and fair taxation theory to analyze the optimization of tax business environment.The third part analyzes the situation,existing problems and reasons of the business environment in Jiangxi province.Through questionnaire design and distribution,we can understand and grasp the existing problems of the tax business environment in Jiangxi Province,and give the corresponding reason analysis.The fourth part is to introduce some advanced countries and regions to optimize business environment practices and to give Jiangxi inspiration.The fifth part is the management countermeasures to optimize the environment of tax business in Jiangxi Province.It puts forward specific measures from the aspects of promoting simplified administration and decentralization,strengthening tax management and optimizing tax service.