减税降费政策实施背景下完善税务审计对策探析

Analysis on Perfecting Tax Audit Countermeasures under the Background of Tax and Fee Reduction Policy Implementation

近年来,减税降费政策随着经济环境的不断发展而持续优化,在减轻市场主体负担、激发市场活力等方面发挥着重要作用。在政策实施过程中,税务审计在确保减税降费政策的有效实施、政策效果评估等方面发挥了巨大作用。文章以减税降费政策实施为背景,探讨税务审计在政策实施过程中所面临的审计重点难以把握、缺乏减税降费政策审计绩效评价等问题,并提出相应的建议。

In recent years,the tax and fee reduction policy has been continuously optimized with the continuous development of the actual situation,and has played an important role in reducing the burden on market entities and stimulating market vitality.Tax audit has played a great role in ensuring the effective implementation of tax and fee reduction policies and evaluating the effect of policies during the process of policy implementation.Based on the background of tax and fee reduction policy implementation,this paper analyzes problems in the process of tax audit policy implementation including difficulty in grasping the main points of tax audit and the lack of performance evaluation,and puts forward the corresponding countermeasures.