Research On The Optimization Strategy Of Tax Business Environment In Jiawang District Of Xuzhou City From The Perspective Of Taxpayer Satisfaction

A good business environment is a comprehensive reflection of the "hard power" and "soft environment" for the economic and social development of a country or region,as well as the objective needs of a country or region to enhance its comprehensive competitiveness.As an important part of the business environment,the quality of the tax business environment will directly affect the investment judgment of enterprises.It will have a very important impact on the future economic development of the country or region,and has been attached great importance by government departments at all levels.A number of policies and measures have been introduced to improve the level of tax business environment construction.In this context,the tax department of Jiawang District of Xuzhou City has improved the satisfaction of taxpayers through a series of measures to optimize the tax business environment.However,in the assessment ranking of tax business environment of Jiangsu Province in 2021,Jiawang District ranks lower among the seven counties(cities and districts)in the city in a number of indicators,with a big gap between it and advanced regions.In order to explore the reasons,the author used questionnaire survey,comparative analysis and other research methods to investigate the tax business environment of Jiawang District,and found that the reasons for the low score of the tax business environment of Jiawang District are as follows: First,there are defects in the design of the evaluation index itself.Second,the tax department has deficiencies in the process of tax service and collection,management and law enforcement,including the unsatisfactory effect of policy publicity and guidance,low comprehensive quality and efficiency of tax service,and loopholes in the supervision and accountability of tax law enforcement.In view of the problems existing in tax service and tax administration and law enforcement process,this thesis analyzes the causes of the problems from the perspective of taxpayer satisfaction,that is,the insufficient quality and efficiency of tax publicity work,the frequent updating of tax handling system,the difficulty of data exchange between departments,the weak tax service force,and the obvious shortcomings of tax rule of law construction.Based on the analysis of the causes of the above problems,combined with the excellent experience of Guangzhou,Qingdao and Chongqing,and applying the principles of new public service theory,government process reengineering theory and customer satisfaction theory,this thesis puts forward the strategy of optimizing the tax business environment in Jiawang District from the perspective of taxpayer satisfaction.We will implement reform of the tax collection and administration system,improve the quality and effectiveness of tax payment services,strengthen policy publicity and guidance,improve the rule of law in taxation,and deepen cooperation in sincere and co-governance.