Author(s)

Fan Wang, Miaojie Zou

Corresponding Author

Miaojie Zou

ABSTRACT

The evaluation results of "China's Urban Business Environment Assessment" show that under the implementation of the "The pipes suit" reform across the country, the government service efficiency has been greatly improved, and the level of public services has been continuously improved. However, with the transformation of the economic development model, the regional environment has gradually diverged, the innovation environment between different regions is still unbalanced, and the regional differences in social capital are significant. This paper will analyze the results of the regional taxation business environment survey from the perspective of public service to find out the problems in the construction of the urban taxation business environment. According to the governance ability and functional authority of the taxation department, it puts forward practical and feasible countermeasures and provides meaningful conclusions and valuable clues for exploring the management policies and reform direction of the taxation and business environment in China's grassroots tax bureaus. At the same time, in order to enrich the construction of China's public service system, it provides theoretical basis and practical experience for the same type of cities in China to optimize the taxation business environment.

KEYWORDS

Business environment assessment; tax collection and management; public service system; regional development; grassroots taxation