Research On The Optimization Of Tax Business Environment In F County, Shandong Province Under The Combined Tax And Fee Support Polic

The business environment is the soil for the survival and development of enterprises.It is also an important embodiment of economic soft power and competitiveness.Tax business environment is a very important part of business environment,which can measure whether a country or region has a good business environment to a certain extent.In 2022,China’s economy faced the triple pressure of shrinking demand,supply shock and weakening expectations.The Central Committee of the CPC Central Committee and The State Council deployed and implemented new combined tax and fee support policies.The policies are characterized by their scale,continuity,precision and combination.Combined tax and fee support policy implementation,while playing a positive role in optimizing the tax business environment.Optimizing the tax business environment can not only ensure the effective implementation of public policies,but also stimulate the vitality of market entities and help them better cope with the downward pressure on economic growth.Based on this,under the background of the implementation of the combined tax support policy,this paper studies and explores the tax business environment of F County in Shandong Province,takes the new public service theory and service-oriented government theory as the theoretical basis of the research,applies the literature research method,questionnaire survey method and statistical analysis method,and based on the evaluation index of tax payment in the World Bank’s evaluation of the business environment.Combined with the evaluation system of Chinese scholars on the tax business environment,the evaluation index system for the tax business environment in this paper is selected and constructed.Through questionnaire survey and working practice,the problems in the optimization of the tax business environment of F county tax authority are summarized.According to the analysis of the causes of the problems,therefore,Explore and summarize the new ideas for further optimization of tax business environment in F County.The results show that: Some achievements have been made in the construction of tax business environment in F County.However,due to the inadequate management of taxpayers’ demands,the weak service consciousness and business ability of tax personnel,the imperfect information construction,and the failure of tax authorities to establish an effective cooperation mechanism with tax-related departments,etc.,There are still some problems in the construction of tax business environment in F County,such as incomplete implementation of tax reduction policies,low tax service quality and efficiency,increasing number of tax handling times,and weak coordination between departments.In view of the existing problems and causes,suggestions were put forward to optimize the tax business environment in F County from the aspects of strengthening the management of taxpayers’ demands,improving the quality and efficiency of tax service,speeding up the construction of tax information and establishing a tax co-governance system,so as to provide a more fair,just,convenient and efficient tax business environment for enterprises.