Research On The Optimization Of Tax Business Environment In China

The business environment refers to the external environment faced by enterprises from investment establishment to operation to the end of the whole process.It is an important background environment for a country or region to attract investment,develop economy and participate in international competition.A good business environment is an important manifestation of the economic strength of a country or region,directly affecting the amount of investment and the performance of enterprises in the region.The important influence of taxation on business operation makes taxation an important part of the business environment.The advantages and disadvantages of the taxation business environment largely determine the flow and agglomeration of high-end factor resources,affecting the compliance of tax laws and regulations,and the taxation system of reasonable taxation.Arrangements have an important impact on the investment and decision-making of market players.In recent years,as China's economy has shifted from high-speed growth to highquality development,the business environment has been increasingly valued by the government and the society.The Party Central Committee and the State Council have intensified efforts to optimize the business environment and require fiscal and taxation policies to play a greater role..China's tax reform process has been accelerating,abolishing business tax,levying environmental taxes,further improving value-added tax,amending the personal income tax law,and optimizing tax services.Using taxation to help economic development is a new requirement for optimizing the business environment.Firstly,based on the theory of optimizing the taxation business environment,this paper uses the taxation business environment measurement indicators piloted in China to analyze the tax environment involved in the three stages of start-up,operation and cancellation,so as to summarize and establish its own taxation business environment system;Analyze and sort out the shortcomings of China's taxation business environment in terms of specific legal environment,institutional environment,management environment and cultural environment.Finally,draw on international experience and make recommendations for the realization of the rule of law,facilitation and internationalization of the taxation business environment.I hope to provide reference for optimizing China's taxation business environment.