“For the digital economy，which is still undergoing continuous renewal and development，preferential tax policies can help SMEs gain a firm foothold in technological innovation and operational model innovation. On the whole，the assessed cities performed well under this indicator and showed improvement over the previous assessment cycle. Tax reductions have increased，preferential policies have been put into practice，enterprises have a stronger sense of burden reduction，and many cities have shown innovation in digitization to improve the convenience of tax handling. However，attention should still be paid to the challenges posed by the new economy and new businesses to tax collection and management，and should be accommodating and prudent while avoiding loss of tax sources and cracking down on illegal behavior. Administrative charges are open and transparent，and special actions have been carried out to address the problem of irregular charges. But normalized supervision needs to be strengthened. On the basis of promoting letter of guarantee and electronic letter of guarantee as security deposits，cities with outstanding performance have further proposed to eliminate the deposit for government procurement projects and implemented letter of credit guarantee，actively responding to national initiatives.”