| The business environment is an important manifestation of a country’s or region ’s economic soft power,which is the important part of improving international competitiveness.Further optimizing the business environment is not only the way to liberate productivity,but also the way to improve international competitiveness.As an important part of the business environment,the tax business environment has an important impact on the investment and decision-making behavior of market players,as well as macroeconomic growth and industrial structure adjustment.Therefore,optimizing the tax business environment is important for creating better business environment.Guided by supply-side tax reduction theory,new public service theory,and tax compliance theory and combined with the research methods of qualitative analysis,and quantitative analysis,this article evaluates the tax business environment in H city,which is based on carding domestic and foreign related research paper in this field.The innovation of this article is to evaluate the tax business environment in H city by combining objective statistics and subjective questionnaire survey.In terms of objective statistics,it adopts the methods of collecting internal and external relevant data and collecting data from the internal system of the tax bureau to evaluate the current status of the tax business environment.Through systematic and objective evaluation on the tax business environment in H city,the existing problems of the tax business environment in H city are summarized and the causes are analyzed,as well as the suggestions for optimizing the tax business environment are proposed.The research shows that the tax business environment in H city exists some problems,including heavy tax burden,high tax cost,low quality and efficiency of tax services,and unstandardized tax enforcement.In order to optimize the tax business environment in H city,this article provides some suggestions,including reducing the tax burden of company reasonably,improving the level of tax informatization,improving the tax service scientifically,regulating the tax enforcement continuously. |