【作者】 赵琦；

【导师】 丛志杰；

【作者基本信息】 内蒙古大学 ， 公共管理（专业学位）， 2021， 硕士

【摘要】 党的十八大以来,党中央高度重视优化营商环境,作出了一系列关于优化营商环境、提高综合竞争力的重大部署。在党的十九届五中全会上,习总书记对加快构建新发展格局提出了重要论述。作为衡量营商环境的重要指标之一,良好的税收营商环境对于激发市场活力,推动经济高质量发展,具有重要意义,也越来越受到社会各界的重视。近年来,国家税务总局持续发力,不断在优化税收营商环境,助力企业发展上下功夫,取得了良好的效果。二连浩特市作为北方边疆口岸城市,其战略地位不言而喻,但其对进出口贸易过度依赖,很容易受到外部环境变化的影响,优化税收营商环境,推动产业结构变动和转型升级是二连浩特市摆脱当前困境的必然选择。因此,本文分析发现二连浩特市税收营商环境建设中比较突出的问题有:企业纳税准备和处置时间长、纳税次数多、企业减税负效果不显著、涉税服务质效不高。为了进一步找到产生上述问题的原因,本文主要从服务意识、围绕服务对象需求的基础建设、管理体系建设、社会合作等几方面进行分析,指出了问题产生的原因。在此基础之上,本文借鉴新疆霍尔果斯市优化税收营商环境的相关经验,结合二连浩特市的实际,提出了下列建议:第一,服务意识方面需要增强理念文化建设;第二,基础建设方面需要提高信息化水平;第三,管理体系方面需要优化政策、服务和人才体系,第四,社会合作方面需要加强监管和多元主体合作。更多还原

【Abstract】 Since the 18 th CPC National Congress,the CPC Central Committee has attached great importance to the business environment and made a series of major plans.In the Fifth Plenum of the 19 th Central Committee of the Communist Party of China,Chinese President Xi Jinping put forward an important exposition of accelerating the construction of a new development pattern with the domestic circulation as the main body and the domestic and international double circulation promoting each other.As one of the important indicators to measure the business environment,the tax business environment is of great significance to stimulate market vitality and promote economic development,and it has been paid more and more attention by all walks of life.In recent years,the State Administration of Taxation has made continuous efforts to optimize the tax business environment and help the development of enterprises,and achieved good results.As a northern border port city,Erenhot strategic position is self-evident,but its excessive dependence on import and export trade is vulnerable to changes in the external environment.Optimizing the tax business environment and promoting the change,transformation and upgrading of industrial structure are the inevitable choice for Erenhot to get rid of the current dilemma.Therefore,this paper finds that the prominent problems in the construction of tax business environment in Erenhot city are: long time and many times of tax payment;the negative effect of enterprise tax reduction is not significant;Low quality and efficiency of tax related services.In order to further find the causes of the above problems,this paper mainly analyzes the service consciousness,infrastructure construction around the needs of service objects,management system construction and social cooperation,and points out the causes of the problems,and points out the causes of the problems.On this basis,based on the relevant experience of Xinjiang Horgos to optimize the tax business environment,combined with the reality of Erenhot City,this paper puts forward the following suggestions: first,in terms of service awareness,we need to strengthen the construction of concept culture;Second,in terms of hardware conditions,we need to improve the information level;Third,in terms of software conditions,we need to optimize policies,services and talent system.Fourth,in terms of social cooperation,we need to strengthen supervision and multi subject cooperation.更多还原