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| 优化我国营商环境的税收策略分析 摘要 近年来，随着“放管服”改革的不断深入，我国越来越重视营商环境的建设，作为国家的一项软实力，良好的营商环境不仅能够吸引投资，加快企业转型升级，又能够增强国家综合实力，争取更多的国际合作伙伴。税收是国家实施宏观调控的重要经济杠杆，对引导资源合理配置，促进产业发展具有重要作用，与营商环境有密切联系，如今企业在选择投资地区和产业时也越来越注重税收方面的考虑，本文将从税收视角分析营商环境存在的问题及成因，浅析优化营商环境的策略。 本文首先阐述了营商环境的概念，税收对营商环境的影响；利用《2020年营商环境报告》对我国的营商环境的现状进行总体分析，发现我国营商环境在税收方面还有一定的优化空间；再分析北京、上海这两个城市对改善营商环境所采取的措施以及存在的不足，结合营商环境的涉税指标，把存在问题分为税收制度、税收征管和纳税服务这三个方面引出下文；从税收制度上发现我国存在减税降费深入推进下财政压力较大、与企业相关的税制不合理的问题，在税收征管上存在金税三期跨区功能不完善、网上办税软件功能参差不齐、税务部门与其他部门合作不全面、营商环境测评范围小、缺少复合型人才的问题，在纳税服务上存在服务观念未完全转变、精细化服务和宣传不足的问题，并分析了各个问题的成因；最后再针对存在的问题提出建议，希望能对优化我国营商环境有所帮助。 关键词：营商环境；税收制度；税收征管；纳税服务 Abstract In recent years, with the deepening of the reform of "delegation of power,regulation and service", China has paid more and more attention to the construction of business environment. As a national soft power, a good business environment can not only attract investment, speed up the transformation and upgrading of enterprises,but also enhance the comprehensive strength of the country and win more international partners.Tax is the national implementation of macroeconomic regulation and control important economic lever, to guide the rational allocation of resources,promote the industry development plays an important role, is closely related to doing business,now when choosing investment areas and industrial enterprise is becoming more and more attention to tax considerations, this article will analysis business environment problems and causes from the Angle of tax . This paper first expounds the concept of business environment,the impact of tax on business environment;By using the "2020 Business Environment Report" to analyze the current situation of China's business environment, it is found that China's business environment in terms of taxation still has some room for optimization; Then it analyzes the measures taken by Beijing and Shanghai to improve the business environment and the existing deficiencies. Combined with the tax-related indicators of the business environment,it divides the existing problems into three aspects: tax system, tax collection and management and tax service. Found that there exists financial pressure from the tax system, tax related to enterprise,unreasonable problems exists in the tax collection and administration gold 3 period spanned the function is not perfect, online tax software function is uneven,the tax authorities and other departments is not comprehensive,small business environment assessment scope, the problem of lack of compound talent, exists in the tax service idea not completely change, the fine service and the problem of insufficient propaganda, and analyzes the cause of each problem; Finally, the paper puts forward some suggestions for the existing problems, hoping to help optimize the business environment in China. Keywords: Business environment; Tax system;Tax collection and administration; The tax service 目录 1.文献综述 6 1.1 国内文献综述 6 1.2 国外文献综述 7 2.税收与营商环境的概述 8 2.1 营商环境 8 2.2 税收对营商环境的影响 8 3.我国营商环境现状 9 3.1根据“纳税”指标分析营商环境总体现状 9 3.2北京市、上海市优化营商环境的策略及存在问题 11 3.2.1北京市 12 3.2.2上海市 13 4.从“三个方面”解析营商环境存在的问题及原因 14 4.1 税收制度方面 14 4.1.1 减税降费持续推进下财政压力加大 14 4.1.2 税制设计有待优化 14 4.2 税收征管方面 15 4.2.1 金税三期跨区功能不完善 15 4.2.2 各个办税软件侧重点不同 16 4.2.3 缺乏税务复合型人才培养 16 4.2.4 国内各省市营商环境测评范围较小 17 4.2.5 与其他部门的联动合作不足 17 4.3 纳税服务方面 17 4.3.1 未转变税收服务观念 17 4.3.3 精细化服务和宣传不到位 18 5.优化营商环境的建议 18 5.1 深入减税降费的同时预防财政风险 18 5.2 进一步完善税制体系 19 5.3 优化“互联网+税务”模式 19 5.3.1 加强跨地区信息共享 19 5.3.2 提供精细化服务 19 5.3.3 引入新科技 20 5.4 加强税务机关内部建设 20 5.4.1 树立纳税服务意识 20 5.4.2 培养高质量税务人才 20 5.5 完善营商环境测评体系及监督机制 21 5.6 针对不同需求的群体进行有效宣传 21 参考文献. 22 |
