tax payment times, tax payment time, total tax rate and after-tax process. According to official website, the State Administration of Taxation, the tax indicators of the national business environment assessment include four secondary indicators: tax payment times, tax payment time, total tax rate and after-tax process. The tax payment index measures all kinds of taxes and mandatory distributions that a medium-sized enterprise must pay in a certain year, and also measures the administrative burden caused by tax payment and distribution and after-tax compliance.