| The global economy will continue to face challenges in the post-epidemic era.A sound business environment is conducive to preventing capital outflows and attracting capital inflows,thus stimulating the economy and stabilizing employment,which is a necessary condition for high-quality economic development.In the era of big data,China’s e-commerce development momentum is swift and violent,leading the world trend,in the increasingly active in the market economy,the number increase rapidly,business diversification,tax-related data show explosive growth,industry layout gradually show many cities development trend,sales chain,production,supply chain finance data more dependent on big data management.However,compared with the vigorous development of the information market environment,China’s traditional "Using invoices to control taxes" tax collection and administration mode is difficult to adapt to the rapid growth in the number of enterprises and tax related data,tax collection and administration system stability will directly affect the enterprises in the tax compliance costs and investment on the tax risk,which in turn affect the construction of good tax business environment.In this context,how to fully grasp the characteristics of the era of big data,and explore a reform idea in line with China’s national conditions to promote the transformation of tax collection and management mode and optimize the tax business environment has become an urgent need.This study to optimize the business environment construction as the foothold,combined with the past years,the world bank’s doing business report,analyzes our country tax revenue business environment for the development of the status quo,using the TOE framework of technology application situation,from the technical condition,organization,environmental conditions,the following three aspects to explore the main influence factors of optimizing tax business environment,thorough discovering problems,analyze causes of problem of the international business environment,conclusion can be drawn lessons from refining experience,put forward based on big data technology push "Using invoices to control taxes" to "Using data technology to achieve tax management" collection and management mode transformation,thus promoting the modernization of China’s tax construction the basic train of thought and feasible Suggestions. |