从税收营商环境到营商环境中的税收  

From the Tax Business Environment to Taxes in the Business Environment

作　　者：江红义[1] 李敏 JIANG Hong-yi;LI Min(School of Politics&Public Administration,Hainan University,Haikon 570228,Hainan;Department of Taxpayer Services,State Taxation Administration,Beijing 10038,China)

机构地区：[1]海南大学政治与公共管理学院,海南海口570228 [2]国家税务总局纳税服务司,北京100038

出　　处：《厦门大学学报（哲学社会科学版）》2020年第5期131-140,共10页Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)

基　　金：国家社会科学基金项目“基于税收民主的新时代我国地方税体系构建研究”(18XZZ017);海南省人文社科重点研究基地“海南地方治理研究中心”资助项目。

摘　　要：近年来,我国税务机关在优化营商环境中推出系列举措,可是这些辛勤付出与世界银行营商环境指标体系中的纳税指标所显示的绩效存在一定背离。其原因在于纳税指标仅指狭义税收营商环境,而广义税收营商环境则是指营商环境中的税收,即世界银行营商环境指标体系中,除了办理施工许可证与获得电力两个一级指标以外,其余各一级指标无不涉及税收相关内容。只有对税收营商环境做出狭义与广义理解,才能有效提升关于营商环境及税收营商环境的认识水平,正确认识税务机关在优化营商环境中的特殊作用,进而抓住优化营商环境的要点所在。In recent years,China’s tax authorities have launched a series of measures to optimize the business environment,but these efforts deviate from the performance of the"paying taxes"indicator in the World Bank’s business environment indicator system.The reason is that the"paying taxes"indicator only refers to the narrow sense of the tax business environment,while in the broad sense,the tax business environment refers to taxation in the business environment.In the World Bank’s business environment index system,except for the two first-level indicators of"dealing with construction permits"and"getting electricity",all other first-level indicators are tax-related.Only by obtaining an understanding of the tax business environment in both the narrow and broad senses,can we effectively improve the level of understanding of the business environment and the tax business environment,acquire a correct understanding of the special role of tax authorities in optimizing the business environment,and then grasp the key to optimizing the business environment.

关 键 词：税收 营商环境 税务机关 世界银行 

分 类 号：F810.42[经济管理—财政学]