摘要
经济学意义上的营商环境是指投资环境的比较成本与比较优势,优化营商环境就是提高一国的竟争力。深化税收"放管服"改革的实质是税收征管方式的改革。优化税收营商环境的目标是"简税"而非"减税";优化税收营商环境应当尽快建立科学的评价机制;税收"放管服"应当是系统性改革,应从税收体制制度、税收实体制度和税收程序制度三个层面推进;深化税收"放管服"改革应当运用大数据等现代科学技术手段。
The business environment in the economics sense refers to the comparative cost and advantage of the investment environment. Optimizing the business environment is to improve the competitiveness of a country. The essence of deepening tax reform of "Streamlining administration, delegating powers, and improving regulation and services (SDS)" is the reform of tax collection system. The target of improving the tax business environment is "simplified tax" rather than "tax deduction". A scientific evaluation mechanism should be built for improving the tax business environment; tax SDS is a systematic reform, which should be enhanced from tax institutional system, entity modern technology such as big data. law and procedural law; tax SDS should be supported by the modem technology such as big data.
出处
《国际税收》
北大核心
2018年第8期69-72,共4页
International Taxation In China
关键词
营商环境
税收“放管服”
Business environment
Tax
"Streamlining administration
delegating powers
and improving regulation andservices"