“一带一路”背景下优化税收营商环境的政策分析

A Policy Analysis on Optimizing Tax Business Environment Under the Background of“Belt and Road Initiative”

作为营商环境的重要组成部分,税收营商环境的优化有助于推动我国与“一带一路”沿线国家的经贸发展,加强国家间的交流与合作。文章基于2016—2020年的《世界营商环境报告》中的纳税指标情况,对比分析我国与“一带一路”沿线国家的具体纳税指标表现,分析了“一带一路”背景下税收营商环境的现状及成因。同时借鉴国外在税收营商环境方面的政策经验,对“一带一路”背景下税收营商环境的优化提出了针对性的建议。

As an important part of the business environment,the optimization of the tax business environment will help to promote the economic and trade development between China and the countries along the“Belt and Road Initiative”route,and strengthen exchanges and cooperation between countries.Based on the taxpaying indi⁃cators in the World Business Environment Report from 2016 to 2020,this paper compares and analyzes the perfor⁃mance of specific taxpaying indicators between China and the countries along“Belt and Road Initiative”,and an⁃alyzes the current situation and causes of tax business environment under the background of“Belt and Road Initia⁃tive”.At the same time,drawing lessons from the policy experience of foreign countries in the tax business environ⁃ment,this paper puts forward some targeted proposals for the optimization of the tax business environment under the background of“Belt and Road Initiative”.