Research On The Follow-up Audit Of The Implementation Of Tax And Fee Reduction Policies In Gansu Province

There are many uncertainties in the global economy in recent years.and the development of the domestic economy is in an important stage of transformation and upgrading,based on this background,the government has made a long-term directional and strategic tax and fee reduction policy.In order to effectively supervise the implementation of the policy,the follow-up audit of the implementation of the tax reduction and fee reduction policy came into being.However,due to the late rise of this type of audit,from the perspective of existing scientific research and experience,its basic theory and practical mechanism are not complete,and it is necessary to further strengthen and improve specific operating specifications.So,it is of great significance to study the follow-up audit of the implementation of tax reduction and fee reduction policies,which meets the goals of performance and compliance,and can continuously consolidate and promote the implementation of tax and fee reduction policies,thereby stimulating the continuous vitality of the market;Better implement the supervisory responsibilities of China’s auditing,so as to promote the simplification of administration and decentralization,and accelerate economic and social progress;It can find out what problems exist in the specific process of carrying out audits,prescribe the right medicine,promote the transformation of audit concepts,and form a perfect work evaluation mechanism.By analyzing the relevant data from 2017 to 2021,Analyzed and studied the problems related to the follow-up audit of tax reduction and fee reduction policies in Gansu Province,In order to solve the audit focus is difficult to grasp;Limited audit resources;Lack of audit evaluation indicators;Insufficient audit talent reserve;Low problem rectification and implementation rate,Combined with the "three-dimensional" perspective theory of public policy audit,The entropy weight method,case analysis method,literature research method and other research methods,Put forward the overall planning of audit resources;Strengthen the contact between the audit departments and other departments;Improve the audit laws and regulations;Suggestions such as cultivating compound talents,In order to achieve better audit results,To improve the efficiency and quality of the follow-up audit of the implementation of tax and fee reduction policies in Gansu Province,To enable it to play its important role in national governance more effectively.