我国税收营商环境评价体系的构建与运用--基于扎根理论研究方法  

Construction and Application of the Tax Business Environment Evaluation System in China:A Study Based on the Grounded Theory

作　　者：陈艳利[1] 蒋琪 CHEN Yanli;JIANG Qi

机构地区：[1]东北财经大学会计学院 [2]中国内部控制研究中心

出　　处：《税务研究》2021年第6期125-132,共8页

基　　金：国家自然科学基金面上项目“国有资本授权经营:效果评价与机制探索”(项目编号:72073019);教育部人文社会科学研究规划基金项目“分红监管视角下竞争性国有企业非国有股东治理研究”(项目编号:20YJA790004)的阶段性研究成果

摘　　要：税收营商环境是促进经济发展的关键动力之一。立足我国国情,基于扎根理论,通过开放性编码、主轴编码和选择性编码,构建以基础因素(涉税支出)、保障因素(征管水平)和决定因素(服务质效)为内在逻辑的税收营商环境评价体系具有重要的现实意义。运用我国税收营商环境评价体系开展具体评价工作,应先试点后推广,实施榜单排名制,重视评价结果运用。The tax business environment is one of the driving forces to promote economic development.Considering the actual situation in China,this paper uses the grounded theory as the research tool for analysis in the sequence of open coding,main axis coding and selective coding.It is of great practical significance to construct a tax business environment evaluation system based on the inherent logic of basic factors(Tax related costs),safeguard factors(Level of expropriation and administration)and determinant factors(service quality and efficiency).Using the Chinese tax business environment evaluation system in the specific work,it is necessary to follow the process from pilot to promotion,implement the list ranking system and attach great importance to the application of evaluation results.

关 键 词：税收营商环境 评价体系 扎根理论 

分 类 号：F812.42[经济管理—财政学]