Research on Optimizing the Tax Business Environment - Taking Shunde Taxation Bureau's Innovation Reform as an Example

Since 2013,optimizing the business environment has become China's national strategy.In recent years,the Party and the government have continuously introduced a series of new measures such as the'"streamline administration,delegate power,strengthen regulation,and improve services55 reform to promote the continuous optimization of the business environment.As an important part of the business environment,the tax business environment is of great significance to improve the business environment and promote economic development.By analyzing the current situation of the tax business environment in China,this article discusses the existing problems in the process of optimizing tax business environment in China.Taking Shunde Taxation Bureau's innovative reform of tax business environment optimization as an example,this article introduces the practical innovation and promotion of optimizing tax business environment from four aspects:promoting convenience,digitalization,legalization,and intensive reform,in order to provide relevant experience for the optimization of tax business environment in other areas of China.

Comparative Study on Collective Forest Tenure Reform and Water Rights System Reform in China

Collective forest tenure reform and water rights system reform are two types of resource system reform initiated by the Chinese government since the implementation of the reform and opening policy of the 1980 s.Forest tenure reform has been completed and water rights system reform is ongoing.This study analyzes key points and problems with collective forest tenure reform and summarizes four typical successful reform measures and lessons that will have implications for the developing water rights system：the collective forest-cutting quota system,collective forest tenure compensation,collective forest tenure confirmation,and collective forest tenure trading center.A flexible water permission index,compensation measures in water rights trade,water rights approval,and various forms of water rights trading platforms are proposed as reform measures.This study fills a gap in comparative studies between two important resource system reforms in China and provides a reference for further reform and development of water rights systems locally and abroad.

Effect Evaluation of Collective Forestry Tenure Reform and Forest Farmers' Willingness to Participate in the Reform: A Case Study of Shaowu, Fujian Province

Since 2003, China has carried out the pilot of collective forest tenure reform (CFTR). Inrecent years, there have been lots of researches about evaluation of the CFTR, which are, however,mostly qualitative research with little focus on the quantitative research. This paper used the AnalyticHierarchy Process (AHP) and expert assignment method to define the comprehensive evaluation indexes and monitoring indexes of the CFTR. In this study, the authors did a quantitative evaluation of the CFTR in Shaowu, Fujian Province, which was scored as 0.844, indicating more significant effect. The authors investigated 100 farmer households there, and the data showed that the average household income has grown by 49.2% in the 6 years after the CFTR implementation, while the forestry incomehas grown by 108.3%, indicating that farmers’ income increased significantly after the CFTR. Factor analysis shows that CFTR has been the key factor to increase farmers’ income.