从营商环境到宜商环境:世行纳税指标体系的新变化及中国的应对之策  

From Business Environment to Business Enabling Environment:The New Changes in the World Bank Tax Index System and China's Countermeasures

作　　者：王婷婷 马佳艺 王泓喻 Wang Tingting;Ma Jiayi;Wang Hongyu

机构地区：[1]西南政法大学经济法学院 [2]重庆市国际税收研究会 [3]江西省交通投资集团有限责任公司 [4]国家税务总局海东市平安区税务局

出　　处：《财政科学》2022年第10期135-143,共9页Fiscal Science

基　　金：国家社科基金一般项目“新发展阶段促进共同富裕的税法保障研究”(22BFX090);重庆市法学会第三期法学研究课题“数字财政建设的法治保障研究”(CFH2022B13);重庆市社会科学规划青年项目“成渝地区双城经济圈税收环境优化的政府协同法律机制研究”(2020QNFX08);重庆市税务硕士研究生联合培养基地(国家税务总局重庆两江新区税务局)创新项目“持续优化我国税收营商环境研究”(20200010)的阶段性研究成果。

摘　　要：税收营商环境是营商环境的一部分,世界银行自2003年起对全球主要经济体进行的DB纳税指标测度和排名,对于推动各国优化营商环境、完善税制结构、促进税收公平发挥着重要作用。然而DB纳税指标的科学性、合理性、客观性和真实性存在不足,无法适应所有国家的评估需求,也难以反映各国税收营商环境的真实水平。目前,针对既有DB纳税指标的内生性问题和外部不适用性,世界银行推出新版BEE项目评估体系,从监管框架、公共服务和整体效率层面对纳税指标进行三位一体的塑造,使得评估的范围更加全面、指标设计更为合理、评估方法更加科学。为优化中国特色税收营商环境指标体系,应深入了解BEE纳税指标的新内容,并在反思既有DB纳税指标局限的基础上,通过确保指标要素的体系化、提升指标设置的本土化、防控指标评价运行风险、提高评价实施方法的科学性等方面,构建中国特色、国际可比的纳税指标体系,促进税收宜商环境的持续优化。The taxation business environment is a part of the business environment.Since 2003,the World Bank has measured and ranked the world's major economies in terms of DB taxation indicators,which has played an important role in promoting countries to optimize their business environment,improve their tax system structure,and promote tax fairness.However,the DB taxation index has deficiencies in the scientificity,rationality,objectivity and authenticity,which cannot meet the assessment needs of all countries,and cannot reflect the true level of the taxation and business environment of each country.In response to the endogenous problems and external inapplicability of the existing DB taxation indicators,the World Bank is launching a new version of the BEE project evaluation system,which has three-dimensionally shaped taxation indicators from the perspectives of regulatory framework,public services and overall efficiency.In order to optimize the taxation and business environment index system with Chinese characteristics,it is necessary to deeply understand the new content of the BEE taxation index and build a Chinese-style,international Comparable taxation index system by ensuring the systematization of indicator elements,improving the localization of indicator settings,preventing and controlling indicators for evaluating operational risks,and improving the scientific nature of evaluation and implementation methods,then we can promote the continuous optimization of taxation business enabling environment.

关 键 词：营商环境 宜商环境 税制比较 DB纳税指标 BEE纳税指标 

分 类 号：F811[经济管理—财政学]