Study On Optimizing The Tax Business Environment In The Yangtze River Delta Region

Business environment is the soil for enterprises to take root and develop,and plays an important role in the whole life cycle of enterprises.A sound business environment can attract capital,concentrate quality resources,stimulate the vitality of enterprises and promote high-quality development of the local economy.In recent years,the CPC Central Committee and The State Council have attached greater importance to improving the business environment.In October 2019,they promulgated the Regulations on Optimizing the Business Environment,which is China’s first basic administrative regulation in the field of business environment.As an important part of measuring regional business environment,tax business environment is related to many important aspects,including taxpayer’s degree of payment and tax satisfaction.A favorable tax and business environment is a reflection of the soft power of the national economy and helps to enhance the comprehensive competitiveness of the local economy.In this context,the Yangtze River Delta is a relatively developed region with unique geographical advantages,large population and excellent resource endowment,which attracts many enterprises to settle down here.In recent years,the integrated development of the Yangtze River Delta has been promoted as a national development strategy.A favorable tax and business environment in the region is conducive to enhancing the economic attraction of the Yangtze River Delta,greatly stimulating market vitality and enterprise innovation,and giving full play to the radial role of the Yangtze River Delta in driving the development of surrounding city clusters and even the whole country.This paper firstly expounds the basic concepts and theories of the business environment and tax environment.Secondly,it analyzes the measures,current situation and problems of the construction of the business environment in China and the Yangtze River Delta region.The index system of tax business environment in the Yangtze River Delta is constructed,and the overall tax business environment and various indicators of three provinces and one city in the Yangtze River Delta are measured by the principal component analysis method.The time span is from 2018 to 2021,and the construction of tax business environment is promoted by scoring.And comparative study of domestic and foreign experience in the construction of tax business environment,for further optimizing the tax business environment to provide experience reference.Finally,the paper puts forward some policy suggestions for optimizing the tax business environment in the Yangtze River Delta,such as further improving the tax system,optimizing the intelligent tax service,and strengthening the construction of tax rule by law.