Audit Research On The Implementation Of The Policy Of Tax And Fee Reduction

The purpose of the policy of tax reduction and fee reduction is to obtain the "multiplication" effect of social and economic development through the "subtraction" of fiscal revenue,which is a kind of beneficial policy to ensure the stable and healthy development of national economy.In the past ten years since 2013,our government has continuously strengthened and expanded the preferential policies of tax rebates,tax cuts and fee reductions every year according to the different market environment,market feedback and market demand at this stage,gradually developing from the initial stage of "structural tax cuts" to the current stage of "universal tax cuts and structural tax cuts".From the initial stage of "structural tax reduction" to the current stage of "universal tax reduction and structural tax reduction",we have achieved more obvious results.The timely feedback on the implementation of policies is important for the optimization and improvement of policies and healthy development,and the audit results can also provide great reference for policy makers to further improve policy guidelines or adjust policy directions.The follow-up audit of the implementation of tax and fee reduction policies is divided into three stages: audit preparation stage,audit implementation stage and audit report stage.By sorting out and compiling official government data such as relevant audit reports and policy rationales released by the National Audit Office,we analyze the application of the policy of tax reduction and fee reduction in each local area and whether it has played its proper role,and summarize the characteristics of the audit work of the relevant policy by analyzing the implementation of the policy at this stage in the country as well as the implementation requirements and audit objectives of the announced audit work,and according to the actual work procedures of tax reduction and fee reduction Based on the actual work procedures of the follow-up audit of policy implementation,we analyze what needs to be improved in each of the three stages of the audit practice with its characteristics,and put forward optimization opinions with the aim of improving audit efficiency and audit quality.After the above theoretical analysis,the audit work in Province A is selected as a specific case to analyze the extent of the effectiveness of supervision,deterrence and defense in the audit work,and to analyze the shortcomings of the current stage of the follow-up audit work on the implementation of tax reduction and fee reduction policies in Province A from the audit procedures of the implementation of tax reduction and fee reduction policies,such as:it is difficult to secure audit talents in the audit preparation stage;the audit scope is limited and the audit focus is limited in the audit implementation stage.The limited audit scope in the implementation stage,the failure to achieve full coverage of the audit focus,the narrow coverage of the announcement and the lack of comprehensive content lead to insufficient use of audit results;the lack of audit coordination in the audit implementation stage,the large information barriers between different departments and the high cost of communication,which largely affects audit efficiency and audit quality;the low audit accountability in the audit report stage;the lack of rectification tracking in the audit report stage,which leads to a lack of deterrence and repeated audit quality.The phenomenon of lack of deterrence and repeated audits still exists.Finally,integrating the overall situation of the country as a whole and the specific situation of the individual status quo in Province A,and combining the characteristics of policy implementation tracking audit work,the following five recommendations are made from the three stages of audit implementation: the audit preparation stage safeguards audit talents,strengthens the construction of the talent team for policy implementation tracking audit,and emphasizes the professionalism of talents for policy and audit business;the audit implementation stage carries out audits in multiple dimensions,and carries out audits from more angles to carry out audit work and enrich the application scenarios of audit results;the audit implementation stage to promote audit coordination and innovative work methods,starting from the team structure to promote the coordination of audit work and ensure that the rights and obligations of audit departments in the implementation of audit work are consistent;the audit report stage to quantify audit accountability standards and form a unified accountability mechanism;the audit report stage to improve the supervision and management of rectification system,etc.Through the above suggestions,we hope to contribute to the optimization and improvement of the policy implementation audit work in Province A,guarantee the effectiveness of the policy,and help create a better business environment to promote the stable development of the local economy.