摘要：
Business environment is an important soft power of a country and region, but also an important factor for the sustained and healthy economic development. This paper argues that the merger of state and local taxation bureaus in 2018 has a profound impact on the optimization of business environment from four aspects: fair-ness, efficiency, standardization and service. At present, enterprises and taxation departments should make joint efforts to optimize the business environment at the initial stage of the merger. For enterprises, we should actively promote the integration of business and taxation, enhance the consciousness of honest tax payment and other aspects of adjustment. For the taxation department, we should confirm to the development of the times, actively implement the "Internet plus tax" mode, improve the legal environment of taxation, enhance the professional quality of tax personnel, strengthen communication and coordination among departments, and provide high-quality tax services.%营商环境是一个国家和地区软实力的重要体现,也是经济持续健康发展的重要影响因素.本文认为,2018年国地税的合并,从公平性、效率性、规范性、服务性四个方面给优化营商环境带来了深刻影响.当前,在国地税合并初期,企业和税务部门应共同努力,优化营商环境.对于企业来说,应从积极促进业务与税务融合、增强诚信纳税意识等方面进行调整.对于税务部门来说,需要注意顺应时代发展,积极践行"互联网+税务"模式,完善税收法制环境,提升税务人员专业素质,加强部门之间沟通协调,提供优质税收服务.
