Abstract:

An excellent business environment is an important symbol of the economic development and social progress of a country or economy. The convenience of the business environment directly affects the entire life cycle of enterprise establishment，operation and exit. As a developed economy，New Zealand has a relatively mature market development，and its business environment ranking has been at the forefront of the World Bank report for many years. By analyzing the indicators in the business environment report of the World Bank of New Zealand，this paper preliminarily concludes that New Zealand’s unique model consists of three aspects：business government environment，business legal environment，and business tax environment governance. By learning from the experience of New Zealand’s business environment governance model，China should speed up the construction of digital government，optimizing business administration services；pay attention to formulating business laws and regulations， improving the effectiveness of administrative enforcement；improve the ease of collecting and paying taxes，to further promote the development of China’s business environment to a higher level.

Key words:

business environment, governance model, New Zealand, digital government