Replace The Business Tax With Vat Tax Policy Audit: Value Orientation And Implementation Framework

Replacing business tax with VAT tax policy is a major economic public policy aimed at reducing the tax burden of enterprises,promoting the transformation and upgrading of industrial structure,fostering new economic development momentum,and achieving certain results during the five-year pilot period,but there are also many problems in the policy promotion,and thus the need for government intervention in the audit,through the supervision of replacing business tax with VAT tax policy to promote the implementation of the policy.At the theoretical level,the current main research still stays in the study of the policy itself,emphasizing the importance of the audit to promote the implementation of the policy level,the further theoretical reform of the policy is not carried out.At the practical level,only some cities and counties have carried out practical exploration,not only the lack of a complete replacing business tax with VAT tax policy audit implementation framework for the audit work guidance,but also the lack of systematic and comprehensive audit index system for policy in all directions,multi-level,multi-angle assessment.The paper first summarizes the evolution of the replacing business tax with VAT tax policy,and reflects the problems in the policy promotion,and then carries out the theoretical expansion of the policy.Then,through the analysis of the goal and the realistic effect of the tax policy,this paper explores the value orientation of the tax policy,that is,the function of supervision,feedback and correction.Then,the corresponding audit implementation framework is constructed under the three aspects of policy compliance,performance and strategy.The detailed audit contents and methods of each stage are described in detail,and the audit index system is designed to guide the audit practice and quantify the audit results.Finally,the framework of the audit practice and the corresponding index system will be applied to the audit practice,explain the application effect of the construction framework,and put forward the corresponding suggestions.Through combing the replacing business tax with VAT tax policy and combining with the financial supervision theory,clearing the value goal of tax reform in tax reform,broadening the theoretical research on the replacing business tax with VAT tax policy,enrich its research content.The content of the audit of the policy will be extended from the focus on the implementation of the compliance audit,which will contribute to the comprehensiveness and completeness of the audit practice.Simultaneously,building a logical and operational audit framework,to follow the fundamental of combining qualitative and quantitative,to design a sound system of audit indicators,reforming the theory of the replacing business tax with VAT tax policy audit of our country and the practice of reference is given to the audit practice,which promotes the efficiency of audit work and improves the audit quality.