区域经济一体化视域下我国税收营商环境的优化思路--基于RCEP典型国家的分析

On the Optimization Path of Tax Business Environment in China from the Perspective of Regional Economic Integration:An Analysis of Typical RCEP Countries

随着跨区域国际经济合作的不断加强,税收营商环境愈加成为一国税收治理能力与国际竞争力的重要体现。为此,本文基于对RCEP典型国家--新加坡和澳大利亚--税收营商环境的分析,从区域经济一体化视角探寻我国税收营商环境的优化思路。具体而言,先对上述两国的税收营商环境及其优化进程进行客观研判,追溯其税收营商环境的具体成因,继而在总结两国税收治理先进经验的基础上,提出优化我国税收营商环境的可行方案。

With the continuous strengthening of cross-regional international economic cooperation,the tax business environment has increasingly become an important manifestation of a country's tax governance capability and international competitiveness.Therefore,based on the analysis of tax business environment of typical RCEP countries,including Singapore and Australia,this paper explores the optimization path of tax business environment from the perspective of regional economic integration.Specifically,the paper makes an objective study and judgment on the tax business environment and optimization process of the above two countries,traces the specific causes of the environment,and then summarizes the advanced experience of tax governance in Singapore and Australia,and finally proposes a feasible plan for optimizing the tax business environment in China.