Research On Optimization Of Tax Business Environment In Heilongjiang Province Under The Background Of Digital Economy

The 14th Five Year Plan for National Economic and Social Development of the People’s Republic of China in 2021 and the Outline of Long Range Objectives for 2035 pointed out that digital technology should be widely applied in government management services,promote government process reengineering and model optimization,and continuously improve decision-making scientificity and service efficiency.The Report on the Work of the Government in 2022 pointed out that we should promote a number of local reform experiences,carry out pilot business environment innovation,create a market-oriented,legal and international business environment,continue to promote the reform of "decentralization,regulation and service",and improve the governance of the digital economy.The Report on the Work of the Government in 2023 pointed out that we should continue to optimize services,promote the integration of government services,reduce various certification matters,and accelerate the construction of digital government.In view of this,studying the optimization of the tax business environment in Heilongjiang Province under the background of the digital economy can help further improve the tax business environment in Heilongjiang Province,and has certain positive significance for the study of regional tax business environment optimization.From the perspective of optimizing the tax business environment,based on the optimal tax system theory,tax cost theory,tax efficiency theory,and tax compliance theory,using methods such as literature research,qualitative analysis,empirical analysis,and comparative analysis,this paper analyzes the current measures for optimizing the tax business environment in Heilongjiang Province,and finds that there are still heavy tax burdens on enterprises,irregular tax enforcement,and high tax collection and management costs The level of tax services is still low,and the causes of the problems are identified.The main reasons are:poor implementation of tax and fee reduction policies,local tax laws and regulations to be improved,insufficient information construction of tax collection and management,and insufficient supply of digital tax services;Based on reference to the World Bank’s "tax payment" evaluation indicators and the National Development and Reform Commission’s "tax payment" evaluation indicators,this paper proposes the Heilongjiang Province tax business environment evaluation system constructed in this article,and quantifies the indicator system to more clearly determine the focus of Heilongjiang Province’s tax business environment optimization,while also providing ideas for Heilongjiang Province to build a tax business environment evaluation system;Referring to the measures for optimizing the tax business environment in the United States,Singapore,South Korea,and other foreign countries or regions,as well as domestic Beijing,Shanghai,Shandong,and Zhejiang provinces,the inspiration for optimizing the tax business environment in Heilongjiang Province is obtained,including:low tax burden level of taxpayers,good tax legal environment,high informatization level of tax collection and management,and high quality of tax service;On this basis,countermeasures such as improving the tax system environment,using digital means to enhance the tax legal environment,relying on digital technology to strengthen the tax collection and management environment,and leveraging digital empowerment to optimize the tax service environment are proposed,with a view to contributing to the "Longjiang Plan" for further optimizing the tax business environment in Heilongjiang Province and further improving the level of the tax business environment in Heilongjiang Province.