Tax Reduction And Fee Reduction Policy Implementation Tracking Audit Research

In recent years,the world economy is facing more uncertainty,the economic growth has been slowing down,the source of global turbulence and the risk point have increased significantly,while the domestic economy is in the key period of transformation and upgrading,the impact of "three phases of superposition" has continued to deepen,the economic downward pressure has increased,the tax reduction is the long-term directional and strategic policy of the government based on the current economic situation of the country.In the 2019 government work report,the main purpose of the tax reduction policy measures is to promote the overall development of enterprises and promote the supply-side structure.The Party Central Committee and the State Council have introduced a series of measures to reduce taxes and fees and reduce fees.In order to effectively promote the implementation of tax reduction policy measures,the Audit Office issued a notice on August 31,2018 to organize the national audit institutions to carry out tax reduction policy implementation tracking audit work.The establishment of the Central Audit Committee of the Communist Party of China in March 2018 is of epoch-making significance to the state audit work,which fully affirms the importance of the audit work as an important part of the party and state supervision system,and the policy implementation tracking audit is the first to bear the brunt in the "three enlargements" emphasized in the speech of President Xi Jinping of the first Central Audit Committee.Policy Implementation Tracking Audit(Major Policy Implementation Tracking Audit)is a new type of audit model.In the13 th Five-Year Plan for the Development of National Audit Work of the Audit Office,the policy measures are explicitly adopted as an independent audit business model,and defined the scope of responsibility for policy implementation tracking audit.As an important part of government audit,it has received extensive attention in recent years,and has given full play to the three major functions of prevention,disclosure and resistance in the implementation of various policies in practical work.However,due to the late start of the policy implementation tracking audit,thetheoretical and practical research is not perfect,and the relatively mature operation mode has not been formed at present,and the actual work is faced with the difficulties of limited audit depth,unclear audit focus and insufficient audit resources,which is not conducive to the development of the policy implementation tracking audit work,which restricts the development of the policy implementation tracking audit.In addition,the national audit work requires that the whole process and full coverage should be carried out.It is the key object of the audit department,and the implementation process of the policy cannot be smooth sailing.The policy implementation tracking audit not only promotes the smooth landing of the policy,but also gives feedback on the effect of the policy and promotes the improvement of the policy.On the basis of combing the literature of the tax reduction policy tracking audit,the related concepts and theories,this paper understands the necessity of the tax reduction policy implementation tracking audit,through the current tax reduction policy implementation tracking audit report to understand the current audit situation,and analyzes the problems existing in the tax reduction policy tracking audit implementation.By combining the "three-dimensional" perspective of public policy audit and the "3E " objective audit,this paper clarifies the elements of the implementation of the audit practice framework of the tax reduction policy from the aspects of audit objective,audit object,audit content and audit method,with a view to grasping the audit of the implementation of the tax reduction policy tracking audit Focus,improve audit efficiency,solve some practical problems;then take A province tax reduction policy implementation tracking audit case as an example,combined with this case to explore the application of the framework.Check whether the framework is effective and can improve the efficiency of audit.Finally,some improvement suggestions are put forward for the follow-up audit of A province's tax reduction policy and the way of A province's tax reduction policy.On the one hand,in the practical framework of tax reduction policy implementation tracking audit,combining the theory of "3D " perspective of public policy audit with "3E" objectiveaudit can better grasp the audit focus,and also make up for the lack of audit of "3D" public policy audit on the other hand,exploring the implementation of tax reduction and fee reduction policy follow-up audit can supplement the research on the implementation of fiscal and taxation policy tracking audit,and better promote the institutionalization of policy implementation tracking audit work,with a view to improving the efficiency and quality of audit practice and better shouldering its task in national governance.