国际视角下优化我国税收营商环境的路径选择

On the Optimizing the Tax-related Business Environment in China:An International Perspective

本文基于世界银行发布的《全球营商环境报告》(Doing Business)和世界银行与普华永道国际会计事务所联合发布的《世界纳税报告》,对比分析世界主要经济体的纳税指标表现,同时梳理各国在税收营商环境方面的改革经验,分析我国的税收营商环境建设现状,并提出针对性的政策建议。

This paper compares and analyzes the tax indicators of the leading economies in the world based on the Doing Business published by the World Bank and the Paying Taxes jointly released by the World Bank and Pricewaterhouse Coopers International Accounting Firm. The paper sorts out the related reform experiences of the countries and analyzes the status quo of construction of taxation business environment in China. On this basis, the paper gives some policy recommendations accordingly.