An Research On Ways Of Optimizing The Taxation Business Environment In County Areas

A good business environment is a comprehensive reflection of the "hard environment" and "soft environment" of a country or region’s economic and social development.Taxation business environment is an important part of business environment.Creating a favorable tax and business environment has become an important means for international and regional competition for high-quality economic resources.As the largest and most extensive county region in China’s urban structure,the quality of its taxation business environment has a direct impact on the economic development and comprehensive competitiveness of the county region.The economic development of county regions has its own characteristics,such as weak economic foundation,single industrial structure,relatively small scale of operation,numerous market entities,etc.The optimization of taxation business environment plays an important role in stimulating market vitality,expanding investment scale,increasing economic momentum,and improving regional competitiveness.In this context,it is of great practical significance to study the problems existing in the taxation business environment and its optimization path.This study use the new public service theory and the tax compliance theory,selects the literature research method,the case analysis method and the comparative analysis method,and carries out the research along the basic train of thought of "how is the current situation of the taxation business environment in the county--what problems exist--how to optimize".Firstly,starting from the background of taxation business environment reform,the concept of taxation business environment is defined by referring to relevant literatures of domestic and foreign scholars.Then,the background,significance and development trend of taxation business environment reform in China are analyzed.Thirdly,taking R county of henan province as a sample,this paper introduces the status of its environment,measures taken and achievements achieved,and futher studies the existing problems and causes of its taxation business environment reform.Finally,on the basis of the experience of South Korea,the United States,Australia,this paper puts forward policy suggestions on optimizing the taxation business environment in the county from the aspects of promoting tax legalization,modernization and human resources promotion.