Research On Improving The Utilization Of The Audit Results In The Audit Of Local Tax Collection And Management

Financial audit plays an important role in the national audit system.The audit of tax collection and management is an important part of the financial audit.At present,the tax authorities at the provincial level and below the provincial level are divided into the local tax bureau and the national tax bureau.After the combination of them,the new audit work will also be carried out.Due to the legal system of audit and the structure of the tax distribution system in our country,the rights of the audit institutions at the grass-roots level are limited,which can't audit the national tax bureau at the same level,so this article will choose the existing practice to research on "the audit of local tax collection and management",which mainly discusses the audit work carried out by the audit authorities on the tax collection and management of the local tax bureau at the same level.Generally speaking,since the implementation of the audit of local tax collection and management,it provides a lot of decision-making basis for the reform of local tax collection and management,the formulation of the macro regulation policy of tax revenue.But many problems still exist in the utilization of audit results.In order to play the role of the local tax collection and management audit,the results of the audit must be well utilized.After reviewing the existing research data on the local tax collection and management audit and the utilization of its results.This paper will introduce the theory of public accountability,the theory of state governance and the theory of cooperative governance,and apply them to the utilization of its results.Then after briefly summarizing and introducing the relevant concepts,theories and other basic situations of the utilization of audit results of the local tax collection and management,this paper will analyze a typical case,and emphasize the Audit Bureau's shortcomings in the utilization of the case in the audit results,such as “the effectiveness of the audit results is poor”,“the disclosure of the audit results is not enough”,“the audit suggestion has poor pertinence”,“the transfer of audit clues is not unimpeded” and“the ineffective inspection of the audit reform”,and then we analyse the reasons.Then,it puts forward some countermeasures and suggestions to improve the utilization of the results of local tax collection and management.One is to improve the effectiveness of audit results.The two is to strengthen the disclosure of audit results,three is to enhance the effectiveness of audit recommendations,four is to improve audit trail transfer,five is to improve auditrectification,and six is to highlight the establishment of the audit team which aims to take part in the audit of local tax collection and management.