Study On Strategies To Optimize Tax Business Environment For Small And Medium-Sized Enterprises In Counties

The tax business environment is an important part of the business environment.Its quality will affect the tax payment cost and tax compliance of enterprises,and then affect the operation and development of enterprises and the market economy development of a country or region.Small and medium-sized enterprises are the main component of Chinese enterprises,accounting for more than 90% of the total amount of Chinese enterprises,in employment,GDP,tax and technological innovation have great contribution,the quality of its development affects our country seriously the quality of economic development.Judging from the evaluation reports of the business environment in the provinces in recent years,there are still problems in many aspects of the business environment for tax revenue in China,and there are few studies at home and abroad on optimizing the business environment for small and medium-sized enterprises at county level.This paper uses the theory of new public service,the theory of government process reengineering and the theory of tax compliance,on the basis of constructing the business tax environment evaluation system of small and medium-sized enterprises,conducts an in-depth study on the business tax environment of small and medium-sized enterprises in ZG County through questionnaires and interviews.It is found that there are 11 problems in the tax business environment of small and medium-sized enterprises in ZG County,such as high tax burden,poor effect of tax reduction and fee reduction,lack of benign interaction of tax payment services and not strong targeting,insufficient personal income tax collection and management and long time of tax payment.After analyzing the causes of these problems,It puts forward 11 feasible optimization measures for county tax authorities,such as applying lower tax rate within the scope of authority,appropriately expanding the scope of deduction and refund,building interactive consultation platform for county tax collection,establishing new mode of tax payment service,strengthening the management of individual tax collection,compiling operation guidelines and timely solving problems,hoping to help ZG County optimize the tax business environment for small and medium-sized enterprises.It also provides new ideas for other county tax authorities to optimize the business environment for small and medium-sized enterprises.