Research On The Optimization Path Of Taxation Business Environment In R City And L District From The Perspective Of New Public Service Theory

tax business environment is an important part of a country's business environment,an important performance of a country's comprehensive national strength,and an indicator system to measure and evaluate the tax environment created by tax authorities.A good tax business environment can guarantee the healthy development of enterprises and the steady growth of social economy.Therefore,optimizing the tax business environment has become a work content that tax authorities at all levels pay close attention to and focus on.according to the world tax report's measurement of 190 economies,the tax business environment is mainly determined by four factors: the number of times of tax payment,the time of tax payment,the total tax rate and social payment rate,and the process index after tax declaration.Starting from these four factors,the State Administration of Taxation,provincial,municipal and county tax authorities in the new era of the reform of the national tax collection and management system,Make a series of corresponding measures to optimize the business environment,including reducing the tax administrative examination and approval matters,carrying out the "convenient tax spring action",promoting the transformation of old and new kinetic energy,implementing the "one-time operation",releasing the tax reduction bonus,optimizing tax service,improving the taxpayer's tax compliance and satisfaction,so that China's tax business environment has been ranked in the world in recent years The rise.However,with the increasing demand and satisfaction of taxpayers,the original service standards and optimization measures have not been able to obtain the high satisfaction of taxpayers in the assessment of tax business environment.this paper selects the tax business environment of L District of r city as the research object,and sets ten evaluation indexes,including "the overall situation of the tax bureau in the jurisdiction,the tax service office,the application for value-added tax and the issuance of value-added tax tickets,and the service for one run at most",according to the four influencing factors such as the number and time of tax payment and the actual situation of L district,Through the telephone survey of l-zone taxpayers,we found that there are some outstanding problems in the scores of various indicators,such as the tax administrator's tax collection and management mode emphasizing management over service,the gap between tax service ability and taxpayer's demand,the time limit of administrative license approval exceeding the expectation of taxpayers,the poor business flow in multiple links,and the lack of initiative and innovation in publicity and guidance.If these problems are not solved,it will seriously affect the satisfaction evaluation of tax business environment in L District,and the tax experience of taxpayers will be greatly reduced.From the perspective of the new public service theory,this paper explores the deep-seated causes of the problems in the tax business environment of L District,and then,according to the problems and causes,puts forward measures to further optimize the tax business environment of L district from the aspects of changing the role of managers,pursuing the maximization of public interests,strengthening department cooperation,simplifying administration and delegating power,standardizing tax law enforcement,and strengthening human incentives,In order to obtain a more optimized tax business environment and a higher taxpayer satisfaction.