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| 减税降费政策措施落实跟踪审计研究 --基于审计署跟踪审计结果公告的视角 摘要 十三五规划以来，我国正处于经济转型关键时期。与此同时，全球经济增长迟缓，地缘政治不稳定因素频发，近一年来全球又受到新冠疫情的冲击和影响。在多重因素不利影响下，我国坚定不移地推行减税降费政策，是具有战略预见性的，为我国发展陷入瓶颈的实体经济注入新的强心剂，同时也为我国经济转型供给侧结构性改革提供源动力,有利于我国经济可持续高质量发展。减税降费政策概念最早被提及于2013年，而其大规模实施是自2019年政府工作报告发布开始。减税降费政策措施包括减轻税收负担以及清理规范涉企收费两大方面。为了审查减税降费重点任务进展和完成情况，切实推动减税降费政策措施的在各省市的落实与贯彻，审计署2018年8月31日下发通知组织全国审计机关开展减税降费政策落实跟踪审计工作。 本文的研究对象为减税降费政策落实跟踪审计，利用理论与实践相结合的方法，首先基于过往政策落实跟踪审计相关研究及文献的梳理与总结，着眼于减税降费政策落实跟踪审计，对减税降费政策落实跟踪审计的相关概念和相关理念进行了系统性描述，对减税降费政策及政策落实跟踪审计的提出背景及其后续发展情况进行分析。其次，本文以近三年的审计结果公告为出发点，运用统计分析方法分析审计结果公告中减税降费政策落实情况相关数据，一方面研究减税降费政策落实的现状，总结减税降费政策落实跟踪审计目前存在的问题；另一方面从这些问题中发现审计过程中的缺陷与不足。最终结合政策落实跟踪审计的要求与重点，对于如何促进减税降费政策落实落实跟踪审计质量提升有针对性地提出改进建议。 关键词：政策落实跟踪审计、减税降费、审计结果公告 Abstrct Since the 13th Five-Year Plan, my country has been in a critical period of economic transformation.At the same time, global economic growth has been slow and geopolitical instability has occurred frequently, and the world has been hit and affected by the new crown epidemic in the past year. Under the adverse influence of multiple factors,my country’s unswerving implementation of tax and fee reduction policies is strategically foreseeable, injecting new boosters into the bottleneck of my country’s development of the real economy, and at the same time providing structural reforms for my country’s economic transformation. Providing source power is conducive to the sustainable and high-quality development of my country's economy. The concept of tax reduction and fee reduction policy was first mentioned in 2015,and its large-scale implementation started from the release of the 2019 government work report. Tax and fee reduction policies and measures include reducing tax burdens and cleaning up and regulating corporate fees. In order to review the progress and completion of the key tasks of tax reduction and fee reduction, and effectively promote the implementation and implementation of tax reduction and fee reduction policies and measures in various provinces and cities,the National Audit Office issued a notice on August 31, 2018 to organize national audit agencies to carry out tax reduction and fee reduction. Policy implementation follow-up audit work. The research object of this article is the follow-up audit of the implementation of tax reduction and fee reduction policies, using the method of combining theory and practice,first based on the review and summary of previous policy implementation follow-up audit related research and literature, focusing on the follow-up audit of the implementation of tax reduction and fee reduction policies. A systematic description of the relevant concepts and related concepts of the tax reduction and fee reduction policy implementation audit,and an analysis of the background and subsequent development of the tax reduction and fee reduction policy and the policy implementation audit. Secondly, this article takes the audit results announcements in the past three years as the starting point,uses statistical analysis methods to analyze the data related to the implementation of the tax and fee reduction policies in the audit results announcements, on the one hand,studies the current status of the implementation of tax and fee reduction policies, and summarizes the tax and fee reduction policies Implement the current problems in the follow-up audit; on the other hand, discover the defects and deficiencies in the audit process from these problems. Finally, in accordance with the requirements and key points of the policy implementation of the follow-up audit,targeted improvement suggestions areput forward on how to promote the implementation of the tax reduction and fee reduction policy to implement the follow-up audit quality improvement. Key words: policy implementation tracking audit,tax reduction and fee reduction, audit result announcement 目录 摘要 I Abstrct II 第1章 引言 1 1.1 研究背景与研究意义 1 1.1.1 研究背景 1 1.1.2 研究意义 2 1.2 文献综述 3 1.2.1 减税降费政策相关文献 3 1.2.2 政策落实跟踪审计相关文献 5 1.2.3 文献评述 7 1.3研究内容和研究方法 8 1.3.1 研究内容 8 1.3.2 研究方法 9 1.4 研究创新与不足 10 1.4.1 研究创新 10 1.4.2 研究不足 11 第2章 相关概念及理论基础 11 2.1相关概念界定 11 2.1.1 公共政策 11 2.1.2 政策落实跟踪审计 12 2.1.3 减税降费 12 2.2 研究理论基础 13 2.2.1 公共受托责任理论 13 2.2.2 不完全契约理论 14 2.2.3 政府失灵理论 15 第3章 减税降费政策现状及其审计机理 16 3.1 减税降费政策 16 3.1.1 减税降费政策背景及发展历程 16 3.1.2 减税降费政策的实施现状 19 3.1.3 减税降费政策实施带来的影响 20 3.2 减税降费政策落实跟踪审计特征及内容 21 3.2.1 审计特征 21 3.2.2 审计内容 23 第4章 减税降费政策措施落实跟踪审计现状分析 25 4.1 审计结果公告分析 25 4.1.1 减税降费政策落实问题发生频次分布平均 26 4.1.2 减税降费政策落实问题金额呈下降趋势 27 4.1.3 减税降费政策落实问题区域与经济发展相关性不足 30 4.2 减税降费政策措施落实跟踪审计存在的缺陷与不足 32 4.2.1 审计工作未有效涉及减税政策且评价维度单一 32 4.2.2 审计问题后续整改披露不到位 33 4.2.3 审计结果公告格式不规范且变化频繁 33 第5章 减税降费政策落实跟踪审计问题原因分析及完善建议 34 5.1 减税降费政策落实跟踪审计问题产生的原因 34 5.1.1 审计理念与方式落后 34 5.1.2 财税政策专业人才匮乏 35 5.1.3 审计统筹协调不到位 35 5.2 减税降费政策落实跟踪审计完善建议 36 5.2.1审计理念与方式创新，推进大数据审计工作 36 5.2.2提升审计人员的财税政策及大数据复合专业水平， 37 5.2.3 提升审计统筹协调能力，拓展审计成效 38 第6章 研究结论 38 第7章 参考文献 41 |
