Research On The Current Situation Of Taxation Business Environment Of Dalian City

Under the background of increasingly fierce international economic competition,promoting economic growth and social development and creating a good business environment have become the main means to enhance global competitiveness.Under the realistic conditions of limited land,serious environmental pollution and the shortage of resources,as the main indicator to measure the overall convenience of the business,the tax business environment determines the flow of resources largely and becomes the key to winning the economic and technological competition.Therefore,assessing the current situation of the regional taxation business environment systematically,finding out the shortcomings and gaps and finding the best methods and effective paths to improve and optimize the regional tax business environment are of great theoretical and practical significance for the economic and social development of Dalian.Based on the study of the domestic and foreign literature,this paper selects the taxpayers and tax officers of Dalian as the research objects.firstly,based on theories and related policies and regulations,it designs questionnaires and the outlines of the interview,and prepares the questionnaires on taxpayers' satisfaction with the current situation of the tax business environment of Dalian,and tests the validity and reliability of the predictive test scale.Secondly,through the distribution,collection and statistics of the questionnaires,as well as the summary of the interviews,the current situation of the tax business environment of Dalian is analyzed.Through the analysis of the tax law,the tax efficiency,the tax cost and other aspects of the tax satisfaction,the existing problems of the tax business environment of Dalian are summarized and the causes are analyzed.Finally,based on the analysis of the survey results,the author puts forward specific countermeasures that " letting go" should be in place without offside,and " managing" should be decentralized without letting go of responsibilities,and "serving" should be simplified in administration without diminishing its effectiveness.Based on the theories and the basis of the relevant policies,this paper uses the method of combining questionnaire with interview to investigate the taxpayers and tax officers of Dalian,and understanding the current situation of the tax business environment of Dalian deeply,and analyzing the causes of the problems,and putting forward corresponding suggestions and measures according to the results of the data analysis in order to provide a reference for Dalian to create a better tax business environment.