高质量发展视角下长江经济带税收营商环境优化研究
作者:
作者单位:

(河海大学商学院,江苏 南京211100 )

作者简介:

魏长升(1965—),男,副教授,主要从事财政与税收研究。E-mail:wcswkh@163.com

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中图分类号:

F812.2

基金项目:

江苏省社科应用研究精品工程课题(21SYC-028)


Research on optimizing tax and business environment of the Yangtze River Economic Belt from perspective of high quality development
Author:
Affiliation:

(Business School, Hohai University, Nanjing 211100, China)

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    摘要:

    为充分发挥税收营商环境在推动长江经济带高质量发展中的作用,从长江经济带绿色发展、创新发展、协调发展、开放发展和文化发展5个方面分析了长江经济带税收营商环境的优化要求。根据影响税收营商环境的关键因素构建评价指标体系,选取长江经济带11省市2019—2022年的数据,采用熵值法对长江经济带的税收营商环境现状进行了评估。结果表明:长江经济带2019—2022年税收营商环境整体有所改善,但税收营商环境仍需持续优化。指出税收营商环境存在税收法律制度待完善、税收征管合作机制不成熟、税务执法区域协同性差、纳税服务宣传和咨询模式待优化等问题,并提出了相应的优化建议。

    Abstract:

    To fully leverage the role of the tax business environment in promoting high-quality development of the Yangtze River Economic Belt, this article analyzes the optimization requirements for the tax business environment of the Yangtze River Economic Belt from five aspects: green development, innovative development, coordinated development, open development, and cultural development. Based on the key factors affecting the tax business environment, an evaluation index system is constructed, and data from 11 provinces and cities in the Yangtze River Economic Belt from 2019 to 2022 are selected. The entropy method is used to evaluate the current status of the tax business environment in the Yangtze River Economic Belt. The results indicate that the overall tax business environment in the Yangtze River Economic Belt has improved from 2019 to 2022, but the tax business environment still needs to be continuously optimized. On this basis, it is pointed out that there are problems in the tax business environment, such as the need to improve the tax legal system, immature tax collection and management cooperation mechanism, poor regional coordination in tax law enforcement, and the need to optimize tax service promotion and consulting models. Corresponding optimization suggestions are also proposed.

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引用本文

魏长升,陈薇.高质量发展视角下长江经济带税收营商环境优化研究[J].水利经济,2024,42(5):28-35.(WEI Changsheng, CHEN Wei. Research on optimizing tax and business environment of the Yangtze River Economic Belt from perspective of high quality development[J]. Journal of Economics of Water Resources,2024,42(5):28-35.(in Chinese))

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  • 收稿日期:2024-02-23
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  • 在线发布日期: 2024-10-06
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