| The quality of the business environment directly affects the production,operation,and development of enterprises in the region.The current international economic situation is very severe,with increasing economic instability and uncertainty,and the trend of anti globalization is gradually emerging.Since 2015,China has vigorously promoted the reform of "streamlining management and serving the government",greatly improving the quality of its business environment.However,the ranking of tax indicators is far behind that of Western countries.The tax business environment,as an important component of the business environment,is directly related to the vitality of regional market entities and investment location selection.At present,domestic scholars’ research on this issue mostly focuses on the national,provincial,and municipal levels,with little involvement in county-level administrative regions.Due to the significant differences between regions in China,W Banner,as a small county in the remote western region,has its own characteristics.Therefore,studying and analyzing the tax and business environment of W Banner has important practical significance,and studying and analyzing the current development status of the tax and business environment of W Banner can also provide some reference value for grassroots tax bureaus in other remote areas to optimize the tax and business environment.In this context,this study takes W Qi private enterprises as the research object from the perspective of supply and demand.It analyzes the demand for tax business environment and the supply situation of W Qi tax bureau during the production and operation process of private enterprises.The study found that W Qi tax bureau has taken several measures in the construction of tax business environment,such as optimizing basic services,reducing tax procedures,increasing tax publicity,and strengthening departmental cooperation.However,there are still low tax efficiency There are several issues such as high tax burden and social contribution rates,and inadequate post tax relief mechanisms.The main reasons for the problems include excessive pre tax preparation time,the need to improve tax preferential policies,the lack of demand orientation in tax services,and additional burdens caused by administrative penalties.Therefore,this study draws on several domestic and foreign experiences,combines the actual needs of W Banner’s private enterprises in the tax process and the current situation of W Banner’s tax bureau,and proposes suggestions for optimizing the tax business environment,such as shortening tax processing time,reducing tax burden rate and social security payment rate,improving the quality and efficiency of tax services,and promoting the improvement of tax laws. |