会计学院知识库

减税降费政策是我国顺应时代发展、经济转型而制定的重要政策，作为市场主体的“及时雨”，减税降费为我国稳定经济、优化结构注入了强劲动力。当前，受国际与国内双重因素的冲击，我国宏观经济产生了新一轮的下行压力，为了做好跨周期调整，并进一步搞好“六稳”“六保”的政策、应对市场需求，就必须抓紧落实新一轮的更大范围组合式减税降费政策。政策的落实需要审计的监督，开展政策落实跟踪审计是我国开展政府审计工作的重要一环，监督政策落实对增进我国政策实施的透明度、完善政策体系、促进政策顺利落地有着重要意义。我国自2018年开展减税降费政策落实跟踪审计工作以来，历经数年发展，积累了一些经验做法，但由于缺乏减税降费审计理论基础，审计方法尚不完善，尚无法达到对国家重要政策措施落实进行全方位审计的条件。所以，文章以减税降费政策的落实情况作为研究对象，选取具体案例，构建评价体系并进行应用分析，不仅对监督有关部门的履职情况、推动政策高效落实有作用，还对今后减税降费审计理论和实践的发展有着重要意义。

文章借鉴学者对减税降费政策和政策落实跟踪审计的研究，全面论述了P市现阶段减税降费政策落实情况和审计现状，发现P市在开展减税降费政策落实跟踪审计中存在以下问题：审计深度不足、缺少评价体系、审计工作效率不高及对审计问题整改关注不够。其次，为了更深入分析P市减税降费政策落实跟踪审计的实施情况，文章基于公共政策生命周期理论，结合层次分析法，从政策制定、政策执行、政策评估三个层次构建评价体系，依据评价指标选取－评价体系构建－评价结果分析的路径，结合模糊综合评价法对P市减税降费政策落实情况进行打分评价。最后，基于评价结果，为P市接下来的审计工作开展提出了建议，希望减税降费政策在P市地区的落实能更有效，为P市经济发展提供保障、为P市人民幸福服务。

Tax reduction and fee reduction policy is an important policy formulated by China in response to the development of the times and economic transformation. As a "timely rain" for market players, tax reduction and fee reduction has injected strong momentum for China's stable economy and optimized structure. At present, under the influence of both international and domestic factors, China's economy is under new downward pressure. To strengthen the cross-cycle adjustment, continue to do a good job of "six stability" and "six protection", in response to market demand, it is necessary to implement new and stronger combined tax and fee reduction policies. Policies. The implementation of policies requires audit supervision, and the implementation of policy tracking audits is an important part of China's audit work, and the supervision of policy implementation is of great significance in enhancing the transparency of China's policy implementation, improving the policy system and promoting the smooth implementation of policies. Since the implementation of the follow-up audit of tax reduction and fee reduction policies in China in 2018, after several years of development, some experience and practices have been accumulated, but due to the lack of theoretical basis of tax reduction and fee reduction audit, the audit method is not yet perfect, and it is not yet possible to achieve the conditions of all-round audit of the implementation of important national policy measures. Therefore, the article takes the implementation of tax reduction and fee reduction policies as the research object, selects specific cases, constructs an evaluation system and conducts application analysis, which is not only useful for supervising the performance of relevant departments and promoting the efficient implementation of policies, but also has important significance for the development of the theory and practice of tax reduction and fee reduction auditing in the future.

The article draws on scholars' research on tax and fee reduction policies and policy implementation tracking audits, and comprehensively discusses the implementation of tax and fee reduction policies and the current audit situation in city P. The article finds that the following problems exist in the implementation of tax and fee reduction policy tracking audits in city P: insufficient audit depth, lack of evaluation system, low audit efficiency and insufficient attention to the rectification of audit issues. Secondly, in order to analyze the implementation of the follow-up audit of tax reduction and fee reduction policies in P city in more depth, the article combines the hierarchical analysis method based on the public policy life cycle theory to construct an evaluation system from three levels: policy formulation, policy implementation, and policy evaluation, based on the path of evaluation index selection-evaluation system construction-evaluation result analysis. Combined with the fuzzy comprehensive evaluation method, it scores and evaluates the implementation of tax reduction and fee reduction policies in P city. Finally, based on the evaluation results, suggestions were made for the next audit work in P city, hoping that the implementation of tax and fee reduction policies in P city can be more effective and provide guarantee for the economic development of P city and serve the happiness of P city people.