Research On The Optimization Of Tax Business Environment

Constructing the favorable business environment is a significant element of quality,efficiency,and dynamic reform in promoting economic development.The business environment in China has been steadily improved During the 13 rd Five-Year Plan,as all localities and departments take effective actions to promote the reforms to streamline the government,delegate power,and improve government services.The taxation business environment as a pillar of business environment has shown its significance in the process of economic development.The Taxation Administration at all levels have been committed to optimize the taxation business environment to improve local business convenience and the attractive of investment.The State Taxation Administration issued The Action Plan on Further Optimizing Taxation Business Environment,deployed series of corresponding arrangements that require local taxation administrations transform the tax collecting,assist local governments effectively cultivate sound business environment,realistically improve the overall quality of tax services,and help the local economic development.The city as Beijing,Shanghai,Guangzhou,Shenzhen have approved as the pilot city for optimizing taxation business environment where launched the “one visit at most” reform,now deploy to practice nationally by the State Council.As the typical experiences recognized in State Council’s general affairs inspection,the Guangdong-Hong Kong-Macao Greater Bay Area remote visible tax self-service terminal system developed by Guangdong has been replicated nationwide.Optimizing the taxation business environment can not only motivated the vitality of market entities but also enhanced urban competitiveness.This article systemically analyses the research on business environment at home and abroad by comparative study,literature review and case study.Based on the Serviceoriented government theory,governance theory,and other taxation business environment related theories,this article takes the M city as an example,investigates the current situation of business environment by means of questionnaire survey with the validity proof of Bartlett Test of Sphericity.identifies and analyses the existing problem of taxation business environment through regression.At the end,this article draws on the experiences from Beijing,Shanghai,Guangzhou,Shenzhen,etc.proposes corresponding measures to improve M city’s taxation business environment.