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Taxation Business Environment Optimization Research

Posted on:2020-08-13Degree:MasterType:Thesis
Country:ChinaCandidate:X WangFull Text:PDF
GTID:2439330602964886Subject:Public administration
Abstract/Summary:PDF Full Text Request
As a vocabulary with more and more frequently mentioned frequencies in recent years,the business environment has received widespread and widespread attention.The so-called business environment,literally,is the business environment,and the environment is not a single concept.A combination of environmental environments,this article focuses on a very important part of the business environment-the taxation business environment.The World Bank has adopted four assessment factors in assessing the taxation business environment,namely tax time,tax rate,total tax and contribution rate,and taxation process.According to the World Bank's annual business environment report,China's taxation business environment is weak compared to the business environment.Therefore,how to optimize the taxation business environment is the main content of this paper.The theories used in this paper are mainly tax compliance theory and service-oriented government theory.From the perspective of tax compliance theory,with the aim of reducing tax compliance costs,under the guidance of service-oriented government theory,government behavior is the dominant factor,and the current government is in the taxation.A series of behavioral measures in the collection and management work to summarize problems,find problems,and solve problems.The general idea of this paper is divided into three parts.The first part analyzes the problem,and summarizes the progress made in improving the taxation business environment by simplification of the collection and management service,the upgrading of the collection and management information means,the improvement of the collection and management,and the expansion of the collection and management cooperation.On the basis of the business environment report launched by the bank,China's taxation business environment with other countries is compared,and the status quo of China's taxation business environment is more stereoscopic.The second part is to discover the problems and discuss the shortcomings of the taxation business environment in China at present,including the lack of level of informatization construction,the unresolved collection and management standards,and the imperfect construction of the collection and management service system.The third part is to solve the problem,to be problem-oriented,and to propose implementable solutions,including the development of the electronic tax bureau,the application of artificial intelligence,the improvement of the rule of taxation and the cultivation of talents.The conclusion of this paper is that China's taxation business environment has made great progress at this stage,but there are still many improvements.The final proposed strategy at the end of the text is to think about the problem..The research methods used in this paper include literature research method,comparative analysis method and data analysis method.The innovation lies in the innovation of the proposed strategy,and the optimization of the taxation business environment.It should also be linked to the quality level of accounting practitioners.Only by raising the threshold for entry of financial personnel and improving the taxation level of financial practitioners can it be better.Set up a bridge between the tax authorities and taxpayers,reduce communication difficulties and increase mutual trust.The conclusion of this paper is that China's taxation business environment has made great progress at this stage,but there are still many improvements.The final proposed strategy at the end of the text is to think about the problem..The research methods used in this paper include literature research method,comparative analysis method and data analysis method.The innovation lies in the innovation of the proposed strategy,and the optimization of the taxation business environment.It should also be linked to the quality level of accounting practitioners.Only by raising the threshold for entry of financial personnel and improving the taxation level of financial practitioners can it be better.Set up a bridge between the tax authorities and taxpayers,reduce communication difficulties and increase mutual trust.
Keywords/Search Tags:taxation business environment, tax collection, tax compliance
PDF Full Text Request
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