优化税收营商环境的比较研究——基于《2020年营商环境报告》的分析

A Comparative Study on Optimizing Tax Business Environment:Based on Doing Business 2020

本文基于对世界银行(IBRD)《2020年营商环境报告》的分析,聚焦我国税收营商环境发展与世界发达经济体和新兴经济体的比较研究,分析我国税务部门在优化税收营商环境中的机遇和挑战,从贯彻新发展理念、拥抱新一轮科技革命和产业革命、新冠肺炎疫情防控常态化带来生产生活方式的新变化等角度,提出了进一步优化我国税收营商环境的方法和路径。

Based on the analysis of Doing Business 2020,the paper focuses on the development of China’s tax business environment and the comparative study of the world’s developed and emerging economies,and analyses the opportunities and challenges faced by Chinese tax authorities in optimizing tax business environment.Finally the paper puts forward relevant suggestions on optimizing China’s tax business environment from the following perspectives,including implementing new development concepts,embracing a new round of scientific and industrial revolution,and adapting to the new changes in production and life styles brought by the normalization of the COVID-19 prevention and control.