Study On Optimization Of Tax Business Environment

The author during the period of Xianning tax work,has experienced the pipes serve reform,change of value added tax,business tax and tax the spring action of tax reform,such as convenient as the first line of contact with the taxpayer personnel,for these reform measures in our country has what kind of effect on the taxpayer,the tax business environment improvement degree is very want to know how many..From the perspective of China's economic and social development,it is the general trend to optimize the tax business environment.A good tax business environment will help promote real economic investment,increase entrepreneurship and innovation activities,reduce market operating costs,and promote the healthy development of high-quality economy.However,there is still a certain gap between China's tax business environment and other developed countries.There are many problems in the enterprise tax,such as heavy tax burden,complex tax system,long tax time and so on.Based on this,this paper is based on the study of tax business environment optimization,from the perspective of the current grass-roots tax departments,combined with the research results of experts and scholars on tax business environment and my work experience,to explore the impact of the reform of release and control uniforms on tax business environment,and put forward corresponding countermeasures,so as to create a good tax business.Business environment helps.Based on the new public management theory,tax compliance theory and government process reengineering theory,according to the current situation of taxation business environment in Xianning city,and combined with the Global Business Environment Report issued by the World Bank every year,this paper designs a questionnaire,which covers four categories and 22 items,and comprehensively analyses the tax revenue environment of Xianning Taxation Bureau.The subjects of the survey are mainly enterprises with total tax revenue of 1yuan-2 million yuan.The types of enterprises are mostly private enterprises and small and medium-sized enterprises.From the point of view of tax burden,the average tax burden of Xianning city is 62%,which is lower than 67.3% of China's value in the Business Environment Report 2018 published by the World Bank.Look,most enterprises think that the burden of star reduction is basically in line with our tax reduction and fee reduction policy;from the tax management situation,the annual time consumption of Xianning City is 231 hours,which is higher than the average hours in China,and the annual time consumption needs to be further reduced;from the tax law enforcement and service situation,the survey participants to tax business.Environmental satisfaction is high,reaching 97.3%,but there are still some areas to be improved.On this basis,this paper puts forward some basic ideas and Countermeasures to optimize the tax business environment of Xianning,such as implementing tax preferences,releasing policy dividends,enhancing tax experience,reducing tax costs,promoting co-governance,realizing resource integration,and standardizing tax revenue.Enforcing the law,safeguarding legitimate rights and interests,improving personality services,and consolidating tax protection.