A Tracking Audit Study On The Implementation Of Tax And Fee Reduction Policies In District A Of J City

To ease the burden on enterprises,promote high-quality economic development,and optimize the business environment,since 2018,the State Council has implemented a series of policies to reduce taxes and fees.such as preferential tax relief for small and micro enterprises,raising the threshold for small-scale taxpayers,etc.The central government also lowers the real economy’s cost and deepens the supply-side structural reforms by reducing taxes and fees.To ensure the implementation of the tax and fee reduction policies,the Audit Office has conducted a follow-up audit of the policy execution,aiming to timely reflect and reveal the situation and new problems of the relevant policies and measures in different regions,and to enhance the positive effect of fiscal policies.Since 2015,“tax and fee reduction” has been a key focus topic of government work reports every year,as it was repeatedly mentioned at government work meetings.The government work report in 2022 stipulates that the second task of government work this year is to require localities to introduce effective tax and fee reduction measures in accordance with their own regional realities,stabilize market expectations,and increase efforts to promote tax and fee reduction implementation.General Secretary Xi Jinping has repeatedly pointed out that we should promote high-quality development of business services,increase efforts to implement tax and fee reduction policies,consolidate and expand tax and fee reduction effects.It is very meaningful to study the implementation effect of tax and fee reduction policy under such background.Tax and fee reduction policy is a new national policy introduced by our country.Its implementation follow-up audit has important significance for both execution effect and strength.But tax and fee reduction policy has only been implemented for a few years.At the same time,tax deduction follow-up audit is also in its infancy stage.It is a new type of audit.Compared with traditional audit,it has its characteristics: it takes promoting economic development as its fundamental purpose;its audit object covers a wide range;its audit process attracts high social attention;it has strong policy orientation;traditional audit theory.In this context,this thesis selects the tax reduction and fee reduction tracking audit case of A district of J city as the research object,combines theoretical research and in-depth understanding of the front line,objectively summarizes the problems existing in the audit process of this case,explores the causes behind them,puts forward corresponding improvement suggestions for the reasons,and provides some reference for future tax reduction and fee reduction tracking audit.This thesis has six parts.The first part,introduction,presents the research significance and background of this topic,reviews related literature,and explains the research ideas,methods and structure framework.The second part is related theoretical preparation,which introduces in detail the concept,goal,method,process,characteristics and theoretical basis,and analyzes the possible problems and causes of this kind of audit,which paves the way for the specific analysis in part four.The third part is an introduction to the situation of A district of J city case study,including its basic situation,relevant policy introduction and case selection basis.Then it expounds on its audit project overview,audit content and audit results.The fourth part is problem analysis and cause analysis.Based on the theoretical preparation in part two,it finds out specific problems and causes in this audit case study.The fifth part is improvement suggestions.It puts forward specific suggestions from five aspects: establishing a legal system that balances auditing responsibility with power;building a team of tax auditors with regular training;speeding up construction of a data platform for sharing tax information;conducting tax reduction tracking audits from multiple dimensions;improving information disclosure system for auditing results.The sixth part is conclusion that summarizes whole thesis.