Business environment is reflects a city of investment entrepreneurship,enterprise management,attract talent comprehensive support,good business environment can not only provide power for economic development,also can improve our reputation,attract more overseas investment,to promote the development of social and economic quality and the construction of service-oriented government is of great significance.The tax business environment is an important part of the business environment and an important reference index for economic entities to choose investment areas.Since 2015,when the Chinese government promoted the reform of "streamlining regulation and services",China has been one of the top ten economies with the largest business environment improvement in the world for two years,but the tax index are still lagging behind.The Yangtze River Delta region is one of the regions with the highest market activity,the strongest innovation ability and the greatest investment attraction in China,and its attractive business environment is also at the leading level in China.As the last province to be included in the Yangtze River Delta urban agglomeration,there is a big gap between its economic aggregate and tax source quality and that of Shanghai,Jiangsu and Zhejiang,and the overall business environment does not have a comparative advantage.According to the2022 China City Business Environment Index Evaluation Report,only two cities in Anhui province(Hefei and Wuhu)have entered the top 100 cities in China,which is generally lower than the Shanghai-Jiangsu-Zhejiang urban agglomeration.In recent years,Anhui Province has earnestly implemented the Tax Business Environment Action Plan(2018-2022)through large-scale tax reduction and tax reduction,and the "Tax Spring Festival Action for Convenient Handling".Taxpayers’ satisfaction and sense of gain have gradually improved,and the tax business environment has been greatly improved compared with the past.However,compared with the developed provinces and cities in the Yangtze River Delta,there are still some problems and shortcomings in the tax business environment in Anhui Province,such as inadequate policy implementation,cumbersome procedures and tax efficiency needs to be improved.This paper using the literature analysis,comparative analysis,questionnaire method,combined with the world bank indicators and satisfaction questionnaire survey index of the Anhui tax business environment analysis,and the optimization of the advanced experience of the practice,compared found the gap between the Anhui province and the other regions of the Yangtze river delta,and put forward the optimization of Anhui province,in order to further optimize the tax business environment to provide reference and inspiration,for the high quality development of Anhui province economy to provide strong environmental guarantee. |