Study To Optimize The Tax Environment In Mudanjiang City

The level of China’s business environment has been on the rise in the world rankings,with considerable achievements.As an important indicator in the business environment,tax payment still lags behind in the overall ranking,ranking 105 th.This means that China’s tax business environment is still at a low level,which has affected the overall level of our country’s business environment to a certain extent.In recent years,China’s State Administration of Taxation has actively promoted the "streamline administration,delegate power,strengthen regulation and improve services" reform of tax departments,accelerated the implementation of "simple administration and decentralization",and carried out in-depth reform of tax collection and management system,with remarkable results.All parts of the country actively follow the requirements of the state’s instructions on optimizing the business environment,innovate the tax payment mode,create a convenient,comfortable and efficient service environment,and create a new highlight of tax law enforcement,etc.The tax system of Mudanjiang City has also taken some measures at the same time,and taxpayers’ satisfaction has indeed improved.However,looking at the development of the tax business environment level in advanced areas of the country,there is still a big gap in Mudanjiang City,which needs to be optimized and improved urgently.Based on the tax compliance theory and the new public service theory,this paper takes the tax business environment of Mudanjiang City as the research object,and introduces the current development status of the tax business environment of Mudanjiang City from four aspects: tax law enforcement mode,service measures,supervision mode and information construction.Through the questionnaire survey,it is found that there are still some problems in Mudanjiang tax business environment,such as unsatisfactory tax administration,poor service quality and efficiency,lack of supervision power and large gap in intelligent tax administration.After analysis,the causes of the problems are as follows: imperfect tax administration system,nonstandard tax service behavior,imperfect internal management mechanism and insufficient information construction.Based on the ultimate goal of realizing the sustainable development of tax business environment in Mudanjiang City,this paper carries out the optimization system construction,which includes four optimization contents:optimizing law enforcement services,standardizing tax service behaviors,optimizing supervision methods and optimizing intelligent tax collection.Finally,the paper puts forward four safeguard measures: first,legal safeguard,second,personnel safeguard,third,organization safeguard and fourth,information technology safeguard.This article aims to improve the level of Mudanjiang’s taxation and business environment through the construction of the Mudanjiang taxation and business environment optimization system and the proposed safeguard measures,narrow the gap between Mudanjiang tax business environment and advanced areas as soon as possible,and contribute to the overall improvement of national tax business environment.