世界银行B-READY评估体系下优化我国税收营商环境的思考——基于世界银行营商环境新旧评估体系的比较分析  

Some Thoughts on Optimizing Tax Business Environment in China under World Bank's B-READY Assessment System:AComparative Analysis of World Bank's Old and New Business Environment Assessment Systems

作　　者：国家税务总局湖北省税务局课题组 西晓楠 薛钢(指导)[2] 汪睿[2] 刘怡婉 A Research Group of Hubei Provincial Tax Service,State Taxation Administration

机构地区：[1]不详 [2]中南财经政法大学

出　　处：《国际税收》2024年第7期52-60,共9页International Taxation In China

摘　　要：税收营商环境是营商环境的重要组成部分。党的十八大以来,税务部门持续优化税收营商环境,着力打造更加便捷、公平、可预期的税收营商环境,但对标国际税收营商环境的先进水平,仍有较大进步空间。2023年5月,世界银行在原有营商环境评估体系——Doing Business基础上,推出了全新的评估体系——Business Ready,从税收法规质量、公共服务、整体效率三个维度对税收指标进行了全新构建。本文基于对世界银行Doing Business与Business Ready两大评估体系的比较分析,从Business Ready评估体系中税收指标的税收制度、公共服务、行政效率三大维度,提出了我国税务部门的应对策略,以期为我国税收营商环境的持续优化提供参考。Tax business environment is an important component of the business environment.Since the 18th National Congress of the Communist Party of China,the tax authorities have continued to optimize the tax business environment and strived to create a more convenient,fairer and more predictable tax business environment.However,compared to the advanced level of international tax business environment,there is still great room for improvement.In May 2023,the World Bank launched a new assessment system,Business Ready,based on the original Doing Business system.It introduced brand-new tax indicators from three dimensions:quality of tax regulations,public services and overall efficiency.Based on a comparative analysis of the two assessment systems,Doing Business and Business Ready,this article puts forward corresponding strategies from the three dimensions for China's tax authorities,in order to provide references for the continuous optimization of China's tax business environment.

关 键 词：营商环境 税收营商环境 B-READY评估体系 税收治理 

分 类 号：F810.42[经济管理—财政学]