Analysis Of China’s Tax And Business Environment Level Based On MIMIC Model

The impact of tax business environment on enterprise development runs through the whole process of enterprise from creation to bankruptcy,involving many aspects.In recent years,China has issued many policies to optimize the tax business environment,from "releasing management and service" to "running at most once",from "replacing business tax with value-added tax" to large-scale tax reduction and fee reduction,and from "five certificates in one" to the launch of the electronic information system of "Golden Tax Project".The effect of the reform can be felt by taxpayers in the process of paying taxes,but due to the short duration of the reform,There are still many places where the reform is not thorough,which need to be deepened,strengthened and keep pace with the times.In the latest business environment report 2020 released by the world bank,China’s ranking rose 53 places compared with 2016 and ranked 31 st in the world.It once became one of the top ten economies with the largest improvement in the business environment in the world.However,the "tax" index increased only 27 places compared with 2016 and ranked 105 th in the world,far behind the ranking of the business environment.The optimization of the tax business environment is imminent.In the new era,China’s economic development is gradually moving towards highquality development,At the same time,it also puts forward new requirements for China’s tax business environment.How to improve the tax business environment,attract investment and stimulate economic vitality in combination with national and local characteristics is a problem that must be faced by economic development.Based on the concept of broad tax business environment,this thesis analyzes the factors affecting the level of tax business environment in China,which mainly includes four categories: tax system,government expenditure,social environment and economic situation.By analyzing the data of the world bank and taking Chinese Hong Kong as the control,this thesis analyzes the current situation of China’s tax business environment,and summarizes the following three problems in improving the level of the Mainland’s tax business environment: the regional imbalance of tax business environment level,the heavy burden of enterprise tax and social security fees,and the tax efficiency and services need to be improved.10 indicators are selected from the influencing factors analyzed above to analyze and calculate the level of tax business environment,build the mimic model,and introduce 4 endogenous indicators as the observation variables of the tax business environment level analysis model.The crosssectional data of 30 provincial administrative units in China from 2008 to 2019 are collected,the indicators are assigned,and the final analysis model is obtained by testing the fitting degree of the model,It also calculates the tax business environment index of China.The calculation results show that the tax business environment index of various regions in China has generally shown an upward trend since 2008,with a good development trend,but there is a problem of large regional gap.Among them,there is a clear gap between North China,which has the best tax business environment,and southwest China,which has the worst tax business environment,but the gap is gradually narrowing.It should be noted that although the northeast region has an overall upward trend,the upward trend stopped abruptly in 2015.The index increased from 2017 to 2018,but fell back to the level of 2015 in 2019.On the whole,there are the following obstacles to the optimization of China’s tax business environment: first,the regional level of tax business environment is unbalanced,and the development gap between different regions is large,which affects the improvement of the overall level;Second,compared with developed countries（regions）,China’s enterprises have a heavier "total tax rate and social payment burden",which is much higher than that of countries（regions） at the same level;Third,there is a big gap between China and other countries（regions） in tax services,the importance of tax services is not enough,and the introduction of tax electronic information system is relatively late,so there are many places that need to be improved;Fourth,the tax collection and management needs to be further improved.The situation of "tax should be collected according to law" has not yet taken shape,and the provisions of the tax collection and management law also need to be further updated and improved.Combined with the problem analysis and empirical results,this thesis provides the following suggestions for the optimization of China’s tax business environment: first,strengthen intergovernmental cooperation,form a regional economic community,promote the coordinated governance of neighboring provinces,and form a situation of common development.Second,reduce the burden on enterprises and speed up the process of legal system.The heavy "total tax rate and social payment burden" of Chinese enterprises is not only a tax rate problem,but also needs to improve the tax system structure and increase the proportion of direct tax.The realization of tax legislation can facilitate the work of tax collection and management and stabilize the tax expectation of enterprises.Third,strengthen tax collection and management and optimize tax services.Developing and improving the tax electronic information system and realizing multi department information sharing can effectively improve the convenience of tax collection and management and save taxpayers’ tax time.The optimization of tax services can improve taxpayers’ tax payment experience and increase tax compliance.Fourth,cultivate the concept of tax payment and professional talents.A correct understanding of tax payment can enhance the enthusiasm and initiative of taxpayers to pay taxes and reduce their resistance.The high-quality development of the tax industry is inseparable from the support of tax professionals.