Research On Optimization Measures Of Tax Business Environment Based On Taxpayer Satisfactio

Business environment is the sum total of a series of institutional factors and conditions that affect the economic actions of taxpayers.The quality created by it has a major influence on the potential of national economic development,invite investment and the operation of enterprises.In 2007,the World Bank in Doing Business for the first time to join in the index of "tax",as the evaluation of the quality of doing business is a major target,and the systematic study of tax business environment formally to carry out specific,mainly reflects the national and regional tax convenience degree,is an important reference of companies invest,capital market factors.In October 2019,the World Bank released the latest Doing Business 2020,which showed that China ranked 105 th in the "paying tax" index in the global ranking,far behind China’s overall ranking of 31 st,which not only prevented China from achieving better results in the overall ranking to a large extent.Also does not adapt to China’s current focus on requirements for great quality marketing improvement.In addition,from the perspective of urban development,optimizing the tax business environment is an important means for the city to guide capital.Select Z city in shandong province as the research object,this paper starting from the study of Z city tax business environment construction situation,through the way of questionnaire,to investigate the taxpayer satisfaction as the key,the advantages and disadvantages of Z city construction tax business environment analysis,research Z city tax problems arising from the business environment building and its reason,for the problems found,propose some optimization options and path of tax business environment in Z City.After survey and study,in Z city construction taxation effective during the doing business,but some problems still outstanding,and typical,including tax time should be further reduced,the tax service quality,and the effect should be further enhance,tax and fee burden is on the high side,internet tax official experience poor,gathering and management under the rule of law is a short board,personalized tax policy propaganda guidance lack and so on.According to the current situation of taxpayers’ contentment in Z City and the actual situation of economic development in Z City,comprehensively improving the quality and efficiency of tax handling,effectively implementing accurate service,improving the administrative ability according to law,and improving the machine-processed of tax coordination.In order to get the satisfaction of taxpayers better,optimize the tax business environment,provide reference ideas for promoting the deepening reform of "government function reform".