Some Thoughts on Optimizing Tax Business Environment in China under World Bank's B-READY Assessment System:A Comparative Analysis of World Bank's Old and New Business Environment Assessment Systems
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.
Business environmentTax business environmentB-READY assessment systemTax governance
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