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needs of taxpayers for optimizing the business environment, the course shows the
significance of a good tax environment for promoting investment and facilitating
business operations.

4.1.2 Jurisdiction Practice of Optimizing Tax Environment

Improving the business environment has become an important part in the competition
among the world’s major economies and an urgent need for all regions to adapt to the
development of economic globalization. This subtopic introduces typical practices in
enhancing taxpayer service and optimizing tax environment of relevant jurisdictions,
aiming to help participants build awareness in this regard and spur sustainable
optimization in tax environment.

This subtopic includes one course, namely Jurisdiction Practice of Optimizing Tax
Environment. In the context of tax environment of relevant jurisdictions, it discusses
typical cases and shares best practices of enhancing taxpayer service and optimizing
tax environment.

4.2 Taxpayer Service

Optimizing taxpayer service is an important method to promote the modernization of
tax governance and a key measure to enhance tax compliance and management. This
topic includes four subtopics: Overview of Taxpayer Service, Tax Service for Large
Businesses, Tax Service for Small and Medium Enterprises, and Tax Service for
Individuals. By introducing important theories and practical experience of taxpayer
service in an omni-bearing, multi-level and targeted way, this topic aims to encourage
participants to build a taxpayer service system in their own jurisdictions which is both
adapted to national conditions and international norms.

4.2.1 Overview of Taxpayer Service
Taxpayer service is not only the theme of worldwide tax development, but also an
important factor affecting the quality and efficiency of tax management. Under the
new economic situation, the content and quality of service provided by tax authorities
are directly related to taxpayers’ compliance with the tax law. Only by providing high-
quality and efficient services to taxpayers can the authorities better guide and
encourage taxpayers to comply with the tax law voluntarily and pay taxes faithfully.
This subtopic mainly elaborates on the basic concepts and general situation of

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