With the implementation of the reform of the national and local tax collection and administration system,all taxes are under unified management and tax collection is coordinated.The tentacles of tax collection are involved in every aspect of the economy and society,and are an important part of improving the business environment.China’s economic recovery is still unstable and unbalanced.Creating a first-class and high-level business environment is a hard support for realizing the strategic goal of "two guarantees" and is also a key part of high-quality tax modernization.This requires us to adopt both policies and measures to aid enterprises and comprehensively deepen reform.We will focus our policies on protecting the interests of market entities,implement preferential policies such as tax cuts,exemptions and fees,and help market entities reduce costs and overcome difficulties,and revitalize the market through reform.We will do everything possible to solve difficulties,improve efficiency,and get things done.We will carry out the campaign of "10,000 people helping 10,000 enterprises" and the "Spring Wind Action to make tax easier for the people." We will remove bottlenecks,ease pain,and repair problems,further improve our service capacity,quality,and image,and help build a first-class and high-level business environment in all respects."In" the pipes under the background of the reform deepening,the reform of the public management system to create a good tax service business environment as one of the overall objectives,by raising the tax service quality,and perfect and optimize the declaration process,standardize corporate tax business activities,for tax business environment improvement accordingly dedication.The author based on the perspective of public management,according to the two-factor theory,new public management theory and the theory of tax compliance,literature study and questionnaire investigation method,J district of zhengzhou city tax office as samples,through the questionnaire survey to obtain the optimization tax business environment under the background of the taxpayer Jiao Fei Ren tax service feedback,based on the information obtained to evaluate,Through the analysis of the evaluation results,it can be concluded that the taxation bureau of J district has some problems in terms of tax payment services,such as the old form of tax law publicity,the imperfect tax declaration process mechanism,the lack of personalized service system and mechanism,and the protection of taxpayers’ legitimate rights and interests to be improved.Formation factors of the above problem is taxable services modernization concept has not yet formed,information resource sharing system is not perfect,the electronic tax official construction is not perfect,comprehensively deepen reform idea consciousness is not strong enough and lack of gripper personnel team construction,finally according to the theory of new public management related content,some Suggestions to J district revenue in optimizing tax business environment under the background of,The optimization of tax payment service has certain inspiration,and further improve the tax payment service in this region from the needs of taxpayers,the concept of tax payment service and the protection of taxpayers’ legitimate rights and interests,so as to improve the quality and efficiency of tax payment service of grass-roots tax authorities and improve the tax business environment in the region. |