Research On Promoting The Development Of Specialized Farmer Cooperatives By Optimizing Tax Business Environment

Tax business environment is the tax environment that market subjects face directly in the process of development,and it is a necessary condition to promote the economic development of a country or region.Since 2017,the State Administration of Taxation has issued a series of documents to carry out the reform of "decentralization,administration and service" in the tax system.By simplifying the tax handling process,promoting the convenience of tax handling,improving the level of service for taxpayers,continuously improving the experience of taxpayers in handling tax business,obvious results have been achieved.The vertical ratio of China’s tax business environment has been greatly improved,but compared with the speed of social development,the huge economic volume and the continuous growth of demand,China’s tax business environment work still has a lot of room for progress.Yongde belonging to lincang city,yunnan province,the natural environment and geographical conditions for the development of agricultural industry laid the foundation condition,population throughout the township,the county economy is given priority to with the agricultural industry,farmer professional cooperatives in yongde was typical in agricultural development,the development of agriculture is the most common form is yongde local farmers,also is the government support form the basis of agricultural development in recent years.Under the background of promoting rural revitalization strategy,farmers’ professional cooperatives as the principal part of new rural economy management is to improve the agricultural productivity,promote the modernization of agricultural industry,promoting the farmers’ income and the effective ways to improve the rural development environment,in addition,the cooperative has to promote rural industrial development,improve rural governance,the function such as collective culture,it can effectively promote rural revitalization.A good tax business environment can effectively reduce the tax burden,facilitate the tax environment.Therefore,this paper takes Yongde County farmers professional cooperatives and tax business environment as the research object,combines the evaluation system of tax business environment of World Tax Report to set up a questionnaire,and takes the taxpayer of Yongde County farmer specialized cooperatives as the research object.After investigation and analysis,it is concluded that the tax business environment of Yongde County in the process of promoting the development of farmers’ professional cooperatives,such as still high tax payment cost,low service level of grass-roots tax departments,insufficient tax collection and management work,and low level of social coordination.And from the lack of big data application and information construction,the lack of personalized tax publicity means,the lack of professional talents,the lack of objective tax service evaluation system,the lack of social cooperation policy support to analyze the causes of the problem.In order to optimize yongde county tax business environment,boost the healthy development of Yongde county farmers professional cooperatives,suggestions are put forward to facilitate tax payment services,improve the standardization of tax payment services,realize the standardization of tax collection and management level,and promote the socialization of tax payment services.