Research On The Construction Of Taxation Business Environment Index System In China

With the development of our country's economy,the business environment has been paid more and more attention by the government and enterprises.Tax business environment as a part of doing business is playing a more and more important role in economic activities.Every year,the World Bank measures and ranks the business environment of major economies in the world,and China's ranking is improving every year.However,the World Bank index system is not scientific enough to reflect the real level of China's tax business environment.At present,there is an urgent need for a new index system to measure the real situation of China's tax business environment,so as to improve our business environment.Many scholars are making continuous efforts to build an index system of tax business environment in line with China's national conditions.Some scholars use the method of questionnaire survey and analytic hierarchy process1(AHP)to build the index system and measure the tax business environment of a certain area in our country.Some scholars evaluate the health of the tax business environment in China from the perspective of taxpayers' tax burden pain.Others introduce the concept of "tax morality" to explore the construction method of the tax business environment evaluation system from the perspective of ethics.All these theories provide abundant theoretical guidance and feasibility research for the construction of tax business environment index system in China.To improve the tax business environment,the most important thing is the concept of tax itself.Only the index system constructed from the perspective of tax functions and tax principles can fully reflect the real level of the tax business environment.This paper aims to establish a set of tax business environment index system in line with China's national conditions and analyze the path to optimize China's tax business environment.Firstly,starting from the three related theories of tax,this paper expounds that the tax business environment has been a hot topic of research for a long time.Secondly,this paper will expound the practical significance of building a tax business environment index system in line with China's national conditions because the World Bank's tax business environment index system is incomplete and China needs one to improve itself.Thirdly,filtering out useful indicators by referring to the Performance index form of provincial taxation bureau evaluated by the State Administration of Taxation of China,Then,based on the initial screening results,the conclusion is drawn by factor analysis and establish China's tax business environment index system.Finally,according to the measure results,put forward the corresponding optimization tax business environment of the recommended measures.In view of China's national conditions,in terms of tax efficiency,we should implement the tax reduction policy,push forward the new round of reform of "replacing fees with taxes",establish local main taxes,promote the reform of local tax systems,strengthen the overall construction of tax collection,and prevent the "barrel short board effect" in tax system reform;in terms of tax satisfaction,we need to optimize the tax collection and management organization structure,accelerate the construction of tax informationization make full use of the third generation of Golden Tax Program and improve the tax payment convenience.At the same time,we should make full use of the role of tax agent,give full play to the functions of tax intermediary agencies represented by accounting firms and tax agent firms and reduce the cost of taxpayers' compliance;in terms of the legal environment of taxation,we need to improve the taxation legal system,achieve the constitutionalization of the statutory principle of taxation as soon as possible,formulate the basic law of taxation,standardize the tax law enforcement system,improve the supervision mechanism for tax violations and improve the quality of tax law enforcement personnel through training and lectures related to tax.We can promote the optimization of China's tax business environment by making the joint efforts of tax efficiency,tax satisfaction and the legal environment of taxation.