On Improving The Business Environment By Rule Of Tax Law In China ——Taking Yunnan Province As An Analysis Sample

"Doing Business 2020" shows that our country ranked as 31 st Business Environment in the world,and 105 th for Tax Business Environment.The optimization of the tax-paying business environment is crucial for our country to further improve the business environment.For a long time,most of the discussion on the tax business environment has focused on the fields of Taxation,Economics,Statistics,and Public Affairs Management.The field of law has only emerged in the past two years and there have been few systematic achievements.Since the 18 th Third Plenary Session,our country has continuously improved its taxation legal system and initially formed a business environment system governed by the taxation law.The "Regulations on Optimizing and Optimizing the Business Environment" clearly requires the optimization of the business environment governed by the tax payment law from the aspects of tax reduction and fee reduction and streamlining of tax payment links.On top of that,this article follows the logic of "proposing the problem-analyzing the problem-solving the problem".The first part examines the situation of China’s taxation indicators in the business environment report published by the World Bank,and explains the principles of balance and coordination of economic law,tax jurisprudence basis and basic principles of tax law.Found that our country currently has insufficient implementation of tax statutory principles,overburdened corporate social insurance premiums,unreasonable taxation systems,insufficient simplicity service levels for tax payment.The second part takes the legal system of tax and fee reduction of our country and the situation of tax payment in Yunnan Province as a breakthrough,and further analyzes the problems existing in my country’s tax payment law governing the business environment.The third part uses the theory of balance and coordination,basic tax principles to analyze the countermeasures to the problems existing in the tax business environment.As a result,the tax business environment of our country should proceed from the implementation of the statutory principles of taxation,promote the reform of the tax system to reduce the burden on enterprises,and improve the tax collection system to simplify the taxpayment environment.At the same time,through the "decentralization of service" of the enterprise’s financial management system and the establishment of a tax payment social credit management system,to create a business system with legal,fair and efficient taxation system,all in all,a country with modern taxation system.