Research On Local Government Optimizing Tax Business Environment From The Perspective Of Collaborative Tax Administration

In today ’s world,international economic cooperation and competition continue to change.Affected by the novel coronavirus pandemic,downward pressure on the economy has increased.Optimizing the tax business environment is an important measure to promote China ’s economic transformation,promote high-quality development and cope with risk challenges.Local governments vigorously optimize the tax business environment,which can reduce business costs,stimulate market vitality,and maintain economic resilience and potential.With the deepening of China’s tax collection and management system reform and the transformation of local government ’s internal and external relations,the traditional tax collection and management model has been unable to adapt to the new situation and requirements,and the importance of collaborative taxation is self-evident.In view of the high compatibility between collaborative tax administration and optimization of tax business environment,local governments can effectively promote the construction and optimization of tax business environment through collaborative tax administration.From the perspective of collaborative taxation,this paper uses the questionnaire survey method to analyze the current situation and existing problems of the optimization of the tax business environment in the region,taking the X League Taxation Bureau as an example.At the same time,several tax cadres of the tax bureau were interviewed,and the results of the questionnaire survey were compared to analyze the reasons for the problems in the optimization of the tax business environment in the region.Finally,on the basis of drawing lessons from advanced practices in other places,this paper puts forward some countermeasures and suggestions to optimize the tax business environment of X League from the perspective of collaborative tax governance.In order to provide reference for other municipal tax bureaus to promote collaborative tax administration,and supplement the empirical cases of local governments to optimize the tax business environment.