Evaluation And Optimization Of Taxbusiness Environment In B City

Building a first-class business environment is a major proposition put forward by General Secretary Xi Jinping in the new era.To further implement the decisions and plans of the CPC Central Committee and The State Council on improving the business environment,national and provincial level evaluations on the business environment have been carried out in recent years.As one of the indicators,"tax payment" has a great weight in the evaluation index system.However,due to the late start and immature development of the domestic tax business environment evaluation,there are some imperfections in the evaluation index system and evaluation method of the current tax business environment evaluation,which is still being adjusted and perfected,and further research needs to be strengthened from the academic and practical aspects.In order to find out the reasons restricting the development of the tax business environment in B city and further optimize the tax business environment in B city,this paper refers to the current international and domestic tax business environment evaluation standards,based on the main points of the domestic and foreign tax business environment evaluation index system,based on the grounded theory research method,An evaluation system of tax business environment that is more in line with the reality of B city is constructed with the core indicators of hall service,policy publicity and implementation,tax payment convenience and law enforcement standardization,and empirical evaluation of B city is carried out with the constructed evaluation index system.The evaluation results show that the main problems in the tax business environment of B city include: the gap between tax payment services and taxpayers’ expectations,the inadequate publicity of tax policies,the urgent need to improve the convenience of tax payment,and the standardization of law enforcement.By analyzing the causes of the problems,countermeasures and suggestions are put forward to further optimize the tax business environment in B city: first,improve the quality and efficiency of tax service;second,promote the publicity and implementation of tax policies;third,further improve the convenience of tax payment;fourth,improve the level of tax law enforcement;fifth,deepen the pattern of collaborative governance.