Research On Follow-Up Audit Of “Tax And Fee Reduction” Policy

As a hot topic in China in recent years,tax and fee reduction is an important measure taken by the country to deepen the supply side structural reform,alleviate the downward pressure on China’s economy,and enhance the overall vitality of the market.Due to the orderly promotion of tax and fee reduction policies in recent years,the tax burden of Chinese enterprises has gradually decreased,investment vitality has gradually increased,and the economic downturn has been eased to a certain extent.National audit plays an important role in the supervision and management of national governance.National audit should play an audit and supervision role in promoting the implementation of policies.Since the national policy tracking audit started in 2014,audit institutions have paid more and more attention to the implementation of annual major policy tracking audit.Tracking audit can be the first to find problems in the process of policy implementation and take corrective measures in a timely manner,We will promote faster and better implementation of policies.As a way of supervision,tracking audit vigorously promotes the implementation of policies and guarantees the effectiveness of policies and measures issued by the State Council.This paper sorts out the tax and fee reduction policies in recent years,covering value-added tax,corporate income tax,personal income tax,etc.,and then mainly discusses the Implementation of tax and fee reduction tracking audit policy.First,the follow-up audit content of the tax and fee reduction policies issued by the National Audit Office from 2018 to 2021 is sorted out through the follow-up audit announcement of all relevant national major policies,From the national perspective,this paper analyzes the role of follow-up audit of tax and fee reduction policies in promoting the implementation of tax and fee reduction policies,and analyzes the focus and weak points of follow-up audit of the National Audit Office in implementing tax and fee reduction policies,providing some ideas for the National Audit Office to improve the follow-up audit of tax and fee reduction policies.The second is to take the tracking audit of tax and fee reduction in Guangdong Province as a case,analyze the role of follow-up audit of tax and fee reduction policies in promoting the implementation of tax and fee reduction policies from a local perspective,and compare the follow-up audit of tax and fee reduction policies between the central government and Guangdong Province,analyze the weaknesses and characteristics of tracking audit of tax and fee reduction policies in Guangdong Province,and provide some ideas for Guangdong Province to improve the follow-up audit of tax and fee reduction in G Province on ZZ Company,the object of fee reduction,and elaborate the path and problems in the implementation of follow-up audit of policy implementation,so as to provide some theoretical and practical reference for follow-up audit,and put forward practical methods and suggestions.