Since 2013, optimizing the business environment has become China’s national strategy. In recent years, the Party and the government have continuously introduced a series of new measures such as the “streamline administration, delegate power, strengthen regulation, and improve services” reform to promote the continuous optimization of the business environment. As an important part of the business environment, the tax business environment is of great significance to improve the business environment and promote economic development. By analyzing the current situation of the tax business environment in China, this article discusses the existing problems in the process of optimizing tax business environment in China. Taking Shunde Taxation Bureau’s innovative reform of tax business environment optimization as an example, this article introduces the practical innovation and promotion of optimizing tax business environment from four aspects: promoting convenience, digitalization, legalization, and intensive reform, in order to provide relevant experience for the optimization of tax business environment in other areas of China.
Zhang J, Lin W, 2020, Research on the Optimization of Tax Business Environment from the Perspective of Governance. Tax Research, (09): 22-26.
Shao S, Shao C, 2021, Research on the Path of Tax “Release, Management and Service” to Improve the Business Environment – Taking Shanghai as an Example. Journal of Northwest University for Nationalities (Philosophy and Social Science Edition), (02): 139-148.
Hu L, Pang F, Liu Z, et al., 2019, Research Group of Hubei Provincial Taxation Bureau, State Administration of Taxation. Analysis on Tax Indicators of Business Environment Report of the World Bank and Scores in China. Tax Research, (01): 80-85.
Liu L, Yang J, 2020, Research on China’s Tax Collection and Management Innovation Driven by Blockchain Technology – From the Perspective of Optimizing the Tax Business Environment. Friends of Accounting, (22): 154-160.
Mao S, 2020, Legalization Path for Optimizing China’s Tax Business Environment. China Price, (07): 31-34.