税收营商环境评估标准及中国借鉴分析

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摘要：税收营商环境作为营商环境的重要组成部分，是构建高水平社会主义市场经济体制的重要保障。建立科学、客观的税收营商环境评估标准，有利于进一步优化我国营商环境，实现税收现代化服务于中国式现代化。本文分析了世界银行最新出台的纳税指标体系和中国税收营商环境现状，研究未来中国对税收营商环境评估标准借鉴。

关键词：税收营商环境 纳税指标 评估标准

Tax Business Environment Assessment Standards and China’s Reference Analysis

Liu Luo [Tax Cadre College of the State Administration of Taxation （Dalian）]

Abstract：  As an important part of the business environment， the tax business environment is an important guarantee for building a high-level socialist market economic system. The establishment of scientific and objective tax business environment assessment standards is conducive to further optimizing China’s business environment and realizing tax modernization to serve Chinese-style modernization. This paper analyzes the latest tax index system issued by the World Bank and the current situation of China’s tax and business environment， and studies the future reference of China’s tax and business environment assessment standards.

Key words：  tax business environment， tax indicators， evaluation criteria

0 引言

近年来，新冠肺炎疫情反复对世界经济冲击明显，2022年始地缘政治冲突突然加剧，美联储加息和全球滞胀风险上升给各国经济发展带来不确定因素。（剩余5305字）

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