Author(s)

Yue Yao

Corresponding Author

Yue Yao

ABSTRACT

The information technology revolution promotes the rapid development of the digital economy. In the new round of reform of China's tax collection and management system, it proposes the goal of “digital” tax governance, changes the traditional way of tax collection and management and realizes the transformation of “tax by ticket” to “tax by number”. A high-quality tax business environment cannot be separated from an efficient tax governance mode, and the digital tax governance provides good conditions for a tax business environment. Based on the background of the digital tax governance, this paper analyzes the current situation and problems of a tax business environment from the perspective of tax management, tax compliance and tax service, and analyzes the path of the tax business environment optimization, to put forward targeted policy suggestions.

KEYWORDS

Digital economy, Tax business environment, Digital tax, Tax governance