Research On The Follow-up Audit Evaluation Index System For The Implementation Of Tax Reduction And Fee Reduction Policy

Reducing taxes and fees is crucial to reducing the burden on enterprises,improving people’s wellbeing and ensuring stable development.It focuses on reducing the tax burden of the manufacturing industry and micro,small and medium-sized enterprises,and adopts both inclusive and structural tax cuts.Among a series of economic and livelihood policies introduced by the state,it can be said that it is the most obvious and direct policy that benefits market entities.The 13 th Five-Year Plan for the Development of National Audit Work of the National Audit Office mentioned the need to carry out follow-up audit of major policies and measures.Governments at all levels responded positively by actively carrying out follow-up audit of the implementation of tax and fee reduction policies,which enabled the supervision of the whole process of tax and fee reduction policies,made up for the deficiencies of traditional audit that paid more attention to audit in process and audit of funds,and ensured the implementation of tax and fee reduction policies.However,since the policy of tax reduction and fee reduction was vigorously implemented in 2015,it started late and was immature both in theory and practice,which limited the development of tracking audit of the implementation of the policy to some extent,especially in the evaluation of tracking audit of the implementation of the policy of tax reduction and fee reduction,there were great deficiencies.In this paper,domestic and foreign literature related to the tracking audit of the implementation of tax reduction and fee policy is sorted out,and combined with the announcement of the tracking audit of the implementation of tax reduction and fee policy released by the National Audit Office since 2015,based on the policy life cycle theory,the implementation process of tax reduction and fee policy is divided into four stages: policy formulation,implementation,supervision and effect.Specific evaluation indicators of each stage are designed,and then staff related to audit,taxation and small and micro enterprises are invited to screen out 17 indicators of scheme layer that meet the characteristics of small and micro enterprises according to the characteristics of small and micro enterprises,so as to construct an evaluation index system.In addition,M city is taken as the research object to evaluate the implementation of tax and fee reduction policies for small and micro enterprises in M city.In terms of the selection of specific evaluation methods,this paper firstly uses analytic hierarchy process to calculate the weight of each index,and then invites experts to evaluate the implementation of tax and fee reduction policies for small and micro enterprises in M city in 2021 by means of questionnaire survey.The score is calculated by fuzzy comprehensive evaluation method,and the comprehensive score is obtained by combining the weight.The final score shows that in 2021,the implementation of tax reduction and fee reduction policies for small and micro enterprises in M city is rated as excellent,but there are still some deficiencies at the level of specific indicators.Therefore,this paper puts forward some improvement suggestions for the deficiencies in the implementation process of tax reduction and fee reduction policies for small and micro enterprises in M city.Finally,safeguard measures are proposed to better apply the evaluation index system in the follow-up audit of the implementation of tax and fee reduction policies,hoping to provide corresponding experience for the follow-up audit evaluation of other types of policy implementation.