Study On Optimizing The Business Environment Of Taxation In Wuhan

Tax business environment is an important part of business environment construction and an important aspect of deepening the reform of tax departments in recent years.According to the"Business Environment Report 2019"issued by the World Bank,China’s business environment reform has achieved remarkable results,but the tax targets are still in the middle and lower reaches of the world,which is very incompatible with China’s high-speed economic development.The Nineteenth National Congress of the Communist Party of China proposed to deepen the reform and innovation of the system and mechanism,and further optimize the business environment,whichwouldnotonly lay the basis for construction of a modern economic development system and promotion of high quality economy development,but also an important part of public service provided by the government.Based on the evaluation index and evaluation system of the World Bank in business environment-taxation,taking the actual situation of Wuhan as a foothold,this paper deepens and refines the evaluation system of the World Bank’s taxation index.Starting from the current situation of the construction of Wuhan’s taxation business environment,this paper investigates the existing problems of Wuhan’s taxation business environment,and explores new path of optimizing of Wuhan’s taxation business environment for specific problems.The framework and main contents of this paper are as follows:Chapter I,Introduction.It is divided into research background and significance,summary of domestic and foreign research status,research methods and perspectives,structure and innovation of this paper,etc.It expounds the importance of optimizing the business environment of Wuhan.Chapter II clarifies the relevant core concepts and supports them with the theory of public management.Chapter Ⅲ,through literature research and consulting the relevant website of the Tax Administration,it expounds the importance of optimizing the business environment of Wuhan City.Chapter IV combs and analyses the current situation of business environment development.Chapter IV investigates the problems existing in the environmental development of tax business in Wuhan by using the method of questionnaire survey and combining with the assessment method of tax indicators in the business environment of the World Bank,and makes an empirical analysis of the survey data.Chapter V draws a conclusion of the environmental construction of tax business in Wuhan through the results of the questionnaire survey.Chapter VIputs forward suggestions and strategies to strengthen and optimize the tax business environment in view of the existing problems in the tax business environment in Wuhan.The research finds that the construction of tax business environment in Wuhan is at the initial stage,and there are some problems hindering the construction of tax business environment.These problems mainly lie in the following aspects:long time for enterprises to pay taxes,more times to pay taxes,heavier tax burden of enterprises,imperfect tax service system,poor collaboration ability of various departments,etc.Therefore,this paper explores some ways to optimize the tax business environment in Wuhan.Path:Speed up the tax system reform,reduce the burden of enterprises,implement the relevant policies of tax reduction and fee reduction;Speed up the informatization of the tax authorities system,reduce the time and frequency of tax payment,and improve the efficiency of tax administration;Promote the modernization of tax service and enhance the sense of taxpayers’acquisition;Realize the socialization of tax business environment construction under the coordinated management,fully under the overall leadership of government departments.We should mobilize multi-sectoral organizations to work together,coordinate and cooperate with each other,have a clear division of labor,actively cooperate with the various policies and regulations of the country,strictly implement the standards,and build a social construction system for tax business environment and a better service-oriented government in accordance with the advantages of various industries and groups.