Research On The Optimization Of Tax Business Environment Under The Background Of "Delegating Power, Delegating Power, Delegating Power And Delegating Power" Refor

President Xi Jinping has repeatedly proposed promoting high-quality and steady economic development.In recent years,China has been committed to building a fair and fair business environment and promoting market entities to stimulate entrepreneurial vitality.Among them,the tax business environment is a very important component,which is used to measure various external tax-related environmental conditions of market entities in various regions in carrying out economic activities.At the same time,it can reflect the performance of the functions of the tax-related departments in policy implementation,tax service and tax law enforcement.In recent years,with the continuous deepening of the "deregulation and service" reform,the tax authorities have dared to innovate,actively explored,summarized a series of useful reform experiences,and achieved obvious results.China’s ranking of the "tax" indicators in the World Bank’s business environment report has also improved.However,from the perspective of the implementation departments at the grass-roots level,the tax business environment at the district and county level still lacks effective and specific optimization direction.How to build a healthy,good,efficient and standardized tax business environment based on the needs of the service objects poses new challenges to the grass-roots tax departments.Based on the background of the reform of "deregulation and service",referring to the evaluation index of "tax payment" in the World Bank’s business environment report,and proceeding from the actual situation of Area A,this paper sets up an evaluation index system for the tax business environment of Area A,and conducts an investigation and research between taxpayers and tax officials.The results show that,with the deepening of the reform of "deregulation,management,and service",while improving the tax business environment,there are also three aspects of problems:taxpayers’ weak sense of access to tax preferential policies,taxpayers’ lack of diverse channels for receiving tax related business guidance,and lagging supervision of policy implementation.By using the service-oriented government theory as a guide,we explore the underlying reasons behind the tax business environment issues in the context of "deregulation,management,and service" in Area A,The reasons for the inadequate simplification of administration and decentralization,insufficient analysis of tax big data,and insufficient coordination between departments are summarized.Through an integrated analysis,this paper proposes suggestions for bringing into play the functions of tax governance,improving the quality and efficiency of tax services,and improving the level of tax co governance from three perspectives:streamlining administration,delegating power,combining decentralization,and optimizing services,with a view to accurately and effectively optimizing the tax business environment,further deepening the reform of "decentralization,management,and service",and promoting the creation of a service-oriented government that is satisfactory to the people.