Tax business environment is an index system to measure and evaluate the development environment of tax departments. Reasonably optimizing the tax business environment can promote the stable and healthy development of the economy and society. A good business environment is not only the need for the healthy development of enterprises, but also an important part of a country's core competitiveness. Tax management service is an important part of it.

Introduction:

Tax environment refers to the sum of various external factors that affect or determine the production, operation and effect of tax system. Tax environment can be divided into broad sense and narrow sense. The tax environment in a broad sense includes political and legal environment, economic and technological environment, social and cultural environment, ecological environment and international environment. Tax environment is closely related to political system, economic operation, historical tradition, ideology and culture. The narrow tax environment mainly includes institutional environment, legal environment, moral environment and economic environment.

Good tax legal environment. American tax legislation, judicature and law enforcement have a clear division of labor and restrict each other. Congress is in charge of tax legislation and is responsible for formulating tax laws; The tax authorities independently exercise the power of tax administration in accordance with the provisions of the tax law, and are bound by Congress, public opinion, taxpayers and judicial institutions; The courts independently exercise tax judicial power and try tax-related illegal cases. At the same time, the tax law has high authority. The Internal Revenue Code is the basic tax law of the United States, which constitutes the main part of the federal tax law together with the tax laws and regulations formulated by the Ministry of Finance, the tax rulings made by the federal tax bureau and the precedents of the federal courts.

In addition, the tax penalties in the United States are clear and severe, and intermediaries are legally responsible for the false declarations found by taxpayers who have truthfully provided tax return information; If the taxpayer fails to provide truthful information, the responsibility shall be borne by the taxpayer. If it is believed that taxpayers intentionally evade taxes, the federal tax bureau will conduct an audit, and if the circumstances are serious, it will be handed over to the court and handled through judicial procedures; If the error of income tax prepayment exceeds the prescribed range, it will also be regarded as one of the contents of violation punishment.

References:

Tax environment? Baidu baike