世界银行营商环境评估税收指标更新及其体系化因应

Updates to the Tax Indicators of the World Bank's Business Ready Project and Its Systematic Response

2023年世界银行发布新版营商环境评估项目文件。其中,税收指标以税收规范质量、税务公共服务以及纳税效率作为基本框架,更加立体地展现出税收规范、征管制度以及遵从成本对于营商环境的影响。面对税收指标的更新,我国在积极采取对标措施的基础上,探索出法治化、市场化、国际化的税收营商环境优化体系。法治化维度的税收营商环境优化,要求增强税收规范体系明确性,实现税收大数据征管规范化,完善争议解决机制。市场化维度的税收营商环境完善,要求税务机关立足税收中性、量能课税和稽征经济原则,优化纳税服务体系,实现税收负担的公平适当。国际化维度的税收营商环境建设,要求国际税收协作和涉外纳税服务并重,推进高水平对外开放。

In 2023,the World Bank released a new version of its Doing Business project,called the Business Ready,in which the tax indicators take the quality of tax regulations,tax public services,and tax efficiency as the basic framework.This framework shows the impact of tax norms,tax administration,and tax compliance costs on the business environment more comprehensively.In the face of the update of tax indicators,China,on the basis of taking active and bench-marking measures,has explored a law-based,market-oriented and internationalized system for optimizing the tax and business environment.The optimization of the tax business environment from legal dimension requires the enhancement of the clarity of the tax regulation system,the standardization of big-data tax administration,and the improvement of taxpayers'dispute resolution mechanism.Improving the business environment for taxation in the market-oriented dimension requires tax authorities to optimize the tax service system and achieve fair and appropriate tax burdens based on the principles of tax neutrality,capacity-based taxation and economic collection.The construction of an international tax business environment requires equal emphasis on international tax cooperation and foreign-related tax services,and promotes high-level opening up to the outside world.