Research On Optimization Of Tax Business Environment In D District Of Chongqing

In recent years,due to the turbulence of the world COVID-19 epidemic,in the 14 th five year plan,China will build a dual cycle economy system based on domestic consumption.This is an important strategic deployment for China’s economic transformation to avoid economic downturn.However,there are still many problems in the current tax business environment.The development of local enterprises directly affects the overall situation of China’s economic development and social stability.In this context,the tax business environment is an important part of measuring whether a place is suitable for developing,operating and starting enterprises.It is of great theoretical and practical significance to study its optimization measures in this context.This paper,guided by the new public service theory and combined with the author’s work practice,deeply analyzes the causes of problems in tax collection and management,and proposes targeted tax optimization design from the reality of tax work in D District of Chongqing.First of all,the first and second chapters analyze the main direction of current theoretical research by reviewing and evaluating relevant research at home and abroad,so as to find the direction of optimization countermeasures.Secondly,the third chapter analyzes the problems and causes of the current poor tax business environment in District D by collecting and sorting out some main practices in District D,and combining the data from the questionnaire and the information obtained from the discussion.Finally,the fourth and fifth chapters compare some good practices of regions with good domestic tax and business environment and propose optimization suggestions.By studying and combining the main components of the tax business environment,such as tax policy,tax burden,tax service,tax collection and management means,and tax law,this study found that the main problems of the tax business environment in D District of Chongqing City are as follows: first,in terms of tax policy: the lack of content,the lack of their own array,and the lack of grass-roots research in the formulation;Second,the tax burden: some industries are still heavily taxed;Third,tax payment services: lack of targeted service measures,service content granularity is relatively coarse;Fourth,tax collection and management means: there is still a gap in electronic tax payment and handling,and the carrying capacity of electronic tax bureaus is too low;Fifthly,in terms of tax law,a small number of taxpayers have too many types of taxes,the verification of tax types is not scientific and reasonable enough,and the law enforcement is not accurate enough.The main reasons are that the policy formulation is not scientific enough,and the policy formulation lacks overall planning;Input invoices are difficult to obtain and tax risks are transferred;Lack of differentiation in services provided;Tax top-level design lacks overall planning and third-party service providers lack competition;Laws,regulations and official documents are not systematic,and personnel’s comprehensive law enforcement ability is low;The performance appraisal of the tax system falls behind.In view of the above problems,the corresponding countermeasures and suggestions are put forward.It is suggested to propose targeted optimization design from three perspectives of tax policy,tax reduction,optimization of tax service,tax collection and management means and tax law.On this basis,it is proposed to simplify the tax related process,provide point-to-point publicity and guidance for different characteristics of taxpayers,such as accounting level,financial management level,management level of knowledge,and industry characteristics,and actively take root of current tax reduction and exemption policies To optimize the tax work in District D of Chongqing and promote the improvement of tax collection and management ability,we should improve the ability to drive science and technology,improve the tax collection and management system,innovate online tax products such as electronic tax bureaus,simplify and facilitate tax services,and strengthen the management of grassroots tax cadres.Through the research of this paper,the tax authorities in various regions can get some inspiration,that is,to grasp the commonality and grasp the essence of the problem,that is,to transform themselves from the role of law enforcer and manager to a diversified role focusing on services.By doing so,we can better optimize the local tax business environment.