Research On Corporate Governance Of Southeast Asian Corporations

Tax reduction and fee reduction policy is an important policy formulated by China in response to the development of the times and economic transformation.As a "timely rain" for market players,tax reduction and fee reduction has injected strong momentum for China’s stable economy and optimized structure.At present,under the influence of both international and domestic factors,China’s economy is under new downward pressure.To strengthen the cross-cycle adjustment,continue to do a good job of "six stability" and "six protection",in response to market demand,it is necessary to implement new and stronger combined tax and fee reduction policies.Policies.The implementation of policies requires audit supervision,and the implementation of policy tracking audits is an important part of China’s audit work,and the supervision of policy implementation is of great significance in enhancing the transparency of China’s policy implementation,improving the policy system and promoting the smooth implementation of policies.Since the implementation of the follow-up audit of tax reduction and fee reduction policies in China in 2018,after several years of development,some experience and practices have been accumulated,but due to the lack of theoretical basis of tax reduction and fee reduction audit,the audit method is not yet perfect,and it is not yet possible to achieve the conditions of all-round audit of the implementation of important national policy measures.Therefore,the article takes the implementation of tax reduction and fee reduction policies as the research object,selects specific cases,constructs an evaluation system and conducts application analysis,which is not only useful for supervising the performance of relevant departments and promoting the efficient implementation of policies,but also has important significance for the development of the theory and practice of tax reduction and fee reduction auditing in the future.The article draws on scholars’ research on tax and fee reduction policies and policy implementation tracking audits,and comprehensively discusses the implementation of tax and fee reduction policies and the current audit situation in city P.The article finds that the following problems exist in the implementation of tax and fee reduction policy tracking audits in city P: insufficient audit depth,lack of evaluation system,low audit efficiency and insufficient attention to the rectification of audit issues.Secondly,in order to analyze the implementation of the follow-up audit of tax reduction and fee reduction policies in P city in more depth,the article combines the hierarchical analysis method based on the public policy life cycle theory to construct an evaluation system from three levels: policy formulation,policy implementation,and policy evaluation,based on the path of evaluation index selection-evaluation system construction-evaluation result analysis.Combined with the fuzzy comprehensive evaluation method,it scores and evaluates the implementation of tax reduction and fee reduction policies in P city.Finally,based on the evaluation results,suggestions were made for the next audit work in P city,hoping that the implementation of tax and fee reduction policies in P city can be more effective and provide guarantee for the economic development of P city and serve the happiness of P city people.