内容提要：优化营商环境是培育和激发市场主体活力、增强发展内生动力的关键之举。党的二十大报告提出“营造市场化、法治化、国际化一流营商环境”，对优化税收营商环境提出了新命题。本文总结了青岛市税务系统优化税收营商环境探索实践及经验，着眼新时代要求，从更加注重税收营商环境的中国式特征、更加注重以人民为中心的评价标准、更加注重服务措施的联动和集成创新几个方面提出进一步优化税收营商环境的几点思考。中图分类号：F810.42 文献标识码：A 文章编号：2095-6126(2022)12-0018-08

Abstract:Improving the business environment is the key to fostering and stimulating the vitality of market entities and enhancing the internal driving force of development. The report of the 20thNational Congress of the CPC proposed “Creating a market-oriented, law-based and internationalized irst-class business environment”, proposing a new proposition for optimizing tax business environment. This paper summarizes the practice and experience of Qingdao Tax Service in exploring the optimization of tax business environment. In view of the requirements of the new era, the paper puts forward some thoughts on further optimizing tax business environment from the aspects of paying more attention to the Chinese characteristics of tax business environment, people-centered evaluation criteria, and the linkage and integrated innovation of service measures.

关键词：税收营商环境,对外开放,中国式现代化,Keywords: Tax business environment,Opening up,Chinese path to modernization