Research On The Optimization Of Taxation And Business Environment By Grass-roots Tax System

The tax business environment as an important part of the business environment,at this stage,the taxation departments at all levels of my country’s taxation system are actively carrying out the reform of "delegating power,delegating power,delegating power and improving services" in the taxation industry,using methods such as reducing administrative approval steps,actively implementing tax incentives,and driving the optimization of collection and management models to continuously improve taxpayers’ experience.Combined with the data released by the World Bank in 2020,it is found that my country’s "taxation"index ranks 105th among more than 100 countries in the world,9 places ahead of the previous year,but there is still great room for improvement.keep trying.Administrative regulations,indicating that the government is particularly concerned about the handling of business environment issues.Since 2018,Shandong Province has implemented the province’s business environment assessment every year.Dezhou City has also conducted business environment assessments for 13 subordinate districts and counties.From the evaluation results in recent years,Pingyuan County is in the middle of the province.However,compared with the advanced level of the province and even the whole country,there is still a big gap.This paper uses the new public service theory,tax compliance theory and other theories,combined with the actual work of optimizing the tax business environment in Pingyuan County,and evaluates the tax payment within the "tax payment" index mechanism based on the business environment of the World Bank.Based on four indicators:frequency,tax time,tax scale and turnover ratio,and post-tax return process index,this paper analyzes and researches the status quo of optimizing the tax and business environment in Pingyuan County based on the improvement of taxpayer satisfaction,and points out that the current grass-roots tax system is in In the process of optimizing the taxation and business environment construction,the government’s functions and functions are not fully exerted,the government’s coordination and co-governance construction is not in place,the emphasis on tax source management power is insufficient,and social cooperation power is insufficient,and the reasons for these problems are analyzed.The main reasons are that the tax management system is not sound enough,the government service concept is weakened and the service capacity is insufficient,there is a lack of an effective assessment system,and the concept and structure of government agencies’ coordinated and co-governance are not strengthened enough.On this basis,I believe that the grass-roots tax system should optimize the tax business environment by adopting methods such as improving the tax management system,correctly playing the role of government functions,so as to provide enterprises with a more equal and better supply.tax business environment.The grass-roots tax department is responsible for optimizing the core department of the tax and business environment.In this environment,it is of great practical value to discuss the problems existing in the grass-roots tax department in optimizing the tax and business environment and their solutions.The analysis of this research can not only improve the current research on the optimization path of county-level tax business environment,but also has certain theoretical significance;on the other hand,this research can provide practical reference for grass-roots tax authorities to optimize the tax business environment,has a certain practical significance.