| Optimizing the taxation business environment is not only a trend that conforms to the development of the times,but also a requirement to enhance the competitiveness of a region and even a country.To sort out and enrich the basic theories related to the taxation business environment,establish a taxation business environment evaluation index applicable to China’s national conditions,and systematically evaluate the current taxation business environment in China,in order to find an effective path to optimize the taxation business environment.And the best way is of great significance to the healthy development of China’s economy and society.Based on the taxation analysis report of the World Bank’s business environment,this paper analyzes the rationality and limitations of the World Bank’s taxation indicators,and based on this,from the taxpayer’s demand level,the logical framework is used to construct four dimensions of the tax camp.According to the evaluation index,the tax environment for taxpayers is designed according to the evaluation index.The taxpayers in Changsha City are selected as the survey targets,and the evaluation indicators are closely combined with the questionnaire survey to analyze the taxation business in China.Problems with the environment.After a questionnaire survey of taxpayers,this paper finds that the current taxation business environment in China mainly has problems such as insufficient taxation process,insufficient taxation informationization,high taxpayer taxation cost,insufficient taxpayer service awareness,and need to improve business literacy..Finally,through in-depth analysis of the above problems,combined with the actual work of the current taxation department,specific policy recommendations are given from the four levels of taxation rule of law,taxation management efficiency,taxation cost and tax satisfaction. |
