Study On Optimization Of China’s Taxation Business Environment

With the development of economic globalization,the competition in capital elements is becoming more and more fierce.Business environment has gradually become the vane of capital flow.Its advantages and disadvantages largely determine the flow and agglomeration of high-end factor resources,and become the key factor to win in the global economic and technological competition.On April 26,2017,Premier Li Keqiang pointed out at the executive meeting of the State Council held under the chairmanship that at present,many countries are making policies to optimize their business environment.In the context of global competition,we need to increase our sense of urgency,further deepen the Reform of release uniform and continue to optimize our business environment.Taxation is an important part of business environment.The optimization of tax business environment drives the optimization of business environment.Therefore,under this background,it is of great significance to choose the optimization of tax environment for research.In this paper,the literature research,chart analysis,case analysis and other research methods are used to conduct in-depth research on the problems existing in China’s tax business environment,the reference of international tax business environment to China and the measures to optimize the tax business environment.In terms of content,this paper expounds the background and significance of the topic based on reality,develops research ideas and innovations on the basis of analysis of relevant research results at home and abroad,acknowledges the shortcomings of the research,and further determines the research ideas of this paper.By discussing the basic theory of optimizing tax business environment,defining the concept of tax business environment,analyzing the significance of optimizing tax business environment to economy and enterprises,and discussing the necessity of optimizing tax business environment at present.Then it introduces the indicators adopted by the World Bank in assessing the tax business environment,analyses the performance of China’s tax business environment in various aspects under the World Bank’s assessment system,and analyses the causes of the problems and shortcomings.Taking Shanghai as a case to optimize the environment of tax business,this paper analyses the measures taken to optimize the environment of tax business,and demonstrates the positive impact of these reform measures on optimizing the environment of tax business through case studies and relevant data analysis.Finally,in view of the previous analysis ofthe current situation and existing problems of China’s tax business environment,on the basis of China’s national conditions,put forward countermeasures and suggestions to optimize China’s tax business environment.At present,there are few studies on the business environment of Taxation in China,and the reform of Local Taxation has not been completed in an all-round way.Due to the limitations of relevant data and data sources,the selection of data in this paper is not very comprehensive.Only some data support may appear to be lack of persuasion,so there will inevitably be limitations in the analysis of problems.However,selecting Shanghai as the research object of optimizing tax business environment is relatively novel in the research of tax business environment,which can make up for the deficiencies of current related research to a certain extent.