财税与公共管理学院知识库

营商环境是一国经济竞争力的重要因素，近年来逐渐受到各国重视。当下，税收营商环境是我国营商环境建设中的短板，为此，围绕如何优化我国税收营商环境这一话题，各界积极展开讨论，其中税收营商环境评价指标体系的构建问题引起了学者重视，成为热点话题。

本文运用税收、公共管理等方面的相关理论知识，构建了涵盖税费负担、税收征管、税收法治、税收制度四个层面的地区税收营商环境评价指标体系，并结合相关数据，对我国2014-2019年各地区的税收营商环境进行了测度。

评价结果显示，东部地区综合得分最高，中西部相对较低。东部地区内部差距最大，西部次之，中部地区内部差距最小。分层面看，四个层面中各地区的得分特征与其综合得分呈现出的得分特征基本一致。而四个层面中，相比税费负担和税收法治，地区差异在税收征管和税收制度贯彻执行上的差距表现得更为明显。针对各地如何优化税收营商环境，缩小地区差距的问题，本文认为地方应重视税收营商环境评价工作，发挥其督促激励作用。在税费负担上，注重减税降费政策的落地实效，避免政府收费水平大幅提升。在税收征管上，可在征管队伍建设、信息化建设支出、税务信息透明度等方面进行改进。在税收法治上，要重视保护纳税人合法权益，提升司法在税收领域的专业化程度。最后，在税收制度建设上，继续深化税种改革，完善税收功能。地方官员也要强化责任意识，保证税制改革得以全面贯彻执行。

Business environment is an important factor in the competitiveness of a country's economy, and has received increasing attention from all countries in recent years. At present, the tax business environment is a short board in the construction of China's business environment. Therefore, the topic of how to optimize China's tax business environment has been actively discussed by all walks of life. Among them, the construction of the evaluation index system of tax business environment has attracted the attention of scholars and become a hot topic.

Based on relevant theoretical knowledge of taxation and public administration, this paper constructs an evaluation index system of the regional tax business environment covering the tax and fee burden, tax collection and management, tax rule by law and tax system, and measures the tax business environment of each region in China from 2014 to 2019 based on relevant data.

The evaluation results show that the eastern region has the highest overall score, while the central and western regions have a relatively low score. The eastern region has the largest internal gap, followed by the western region, and the central region has the smallest internal gap. At different levels, the scoring characteristics of each region in the four levels are basically consistent with their comprehensive scores'. Among the four levels, compared with tax burden and tax rule by law, regional differences show more obvious differences in tax collection and administration and the implementation of tax system. In view of the problem of how to optimize the tax business environment and narrow the regional gap, this paper believes that local governments should attach importance to the assessment of tax business environment and play its role of supervision and encouragement. On the burden of taxes and fees, we focused on effective implementation of policies to reduce taxes and fees and avoided a significant increase in government fees. In tax collection and administration, it can be improved in the construction of tax collection team, information construction expenditure, tax information transparency and other aspects. In terms of tax rule, we should attach importance to the protection of taxpayers' legitimate rights and interests and enhance the degree of judicial specialization in the tax field. Finally, in the tax system construction, continue to deepen the tax reform, improve the tax function. Local officials should also strengthen their sense of responsibility to ensure that tax reform is fully implemented.