Research On The Impact Of Digital Tax Collection And Management On The Business Environmen

The 20th National Congress of the Communist Party of China focuses on starting a new journey of building a modern socialist country in an all-round way,and makes a series of new deployments and new requirements for the construction of a powerful network country.It emphasizes the need to unswervingly build a digital China and accelerate digital development.At the moment of rapid development of the digital economy,the evaluation criteria and construction methods of the business environment will be reshaped.At present,many institutions and departments in China are working hard to study the construction of index system and data evaluation,hoping to improve the local business environment through " promoting construction by evaluation." As one of the key projects of national informatization construction,the CTAIS has realized the digitization of tax collection and management to a large extent through the extensive use of big data technology.However,whether the continuous digital upgrading brought by it has played a positive role in the current business environment needs further discussion,which is helpful to provide guarantee and improve the system reform measures of China ’s business environment according to the characteristics of digital economy development from the perspective of tax governance.Based on the panel data of 31 provinces in Chinese mainland from 2011 to 2020,the author uses the unique research opportunities provided by the quasi-natural experiment of the third phase of the CTAIS in China,and constructs a multi-period difference-in-difference model to empirically test the role of digital upgrading of tax collection and management in optimizing the business environment.In order to test the accuracy of the research results,the author uses the methods of parallel trend hypothesis test,year lag and adjustment sample to test the robustness.At the same time,by looking for the new growth focus of China ’s economy,taking the construction of business environment as a reference to achieve the expected policy effect,the ’ Silk Road Economic Belt ’ is taken as the division standard,and the regression is carried out in groups to analyze the heterogeneity of different regions.The results show that digital tax collection and management can significantly optimize the business environment.The overall business environment score is on the rise,but the fluctuation is not large.And compared with the Silk Road Economic Belt region,the improvement of the business environment in the non-Silk Road Economic Belt region is more significant.This study can enrich the existing business environment research literature,and provide reference for improving the business environment and building a modern tax collection and management system.