Interpreting the audit report: the first time the Audit Office has unveiled its own skeleton

June 24, at the Nineth meeting of the National Standing Committee of the 11th session, the Auditor-General of the National Audit Office, Jiayi, made a report on the audit work on the central budget implementation and other financial revenue and expenditure in the 2008 (hereinafter referred to as "the Audit Report"), which aroused wide concern of all parties. "China Economic Weekly" reporter interviewed the relevant audit experts, they on this year's audit report of the new changes, new features, and gave an interpretation and analysis.　　The three "first-time" audit report this year has aroused high concern in the industry. For the first time, the Audit Commission made its own name in the second part of this year's report, "Central departmental budget implementation Audit", there are "Ministry of Education, the Audit Office and other 15 departments at the beginning of this level of the budget of 10.392 billion yuan is not refined" statement, this sentence at first glance, but it is the audit office in the past years to point out the report of its own name.　　Zhang Limin, Vice President of China Association of Audit and audit reports and audit institutions in recent years, linked to the changes, he said that this is a breakthrough, the Audit Commission is from the "Audit Storm" to come out of the radical, more objective, pragmatic, and not shy of their own problems. Wang Yaojin, deputy dean of Nanjing Audit College, said the Audit Commission's first name was a good gesture, and the supervisors themselves needed supervision, and the Audit Commission was seeking truth from facts.　　The "Audit Storm" was a result of the high expectations of the audit reports in previous years, but in fact, "Audit is not a trick, the auditor to low-key some", the Auditor-general Jiayi style is to highlight the prevention, "good treatment of the neck, audit does not necessarily have to be disclosed as the focus, but in the discovery of problems after timely communication, rectification." In the Zhang Limin of the research audit for many years, the audit work in our country has shifted from the past to the anti-corruption and the follow-up, has turned to serve the economic construction decision, and the audit supervision has moved to the prevention. The position of audit "immune system" proposed by Liu Yi-auditor is closer to the basic duty of audit institution, and avoids the tendency of "taking Audit Office as supervision Department".　　This year's audit report compared to the past changes in the macro issues, institutional issues, more attention to the Government's own actions and policies to find reasons, highlighting the "Shing" of the constructive color. Why did you stop scraping the audit storm in the last two years? This is a problem that many people are concerned about. Indeed, due to the fact that the Audit Office has not disclosed the details of the various ministries ' specific problems in the past two years, the ministries are no longer strong enough to refute them. Zhang Limin told reporters, in fact, this year's audit report in the National People's Congress before the State Council has opened a meeting, the organization of various departments to do a good job audit results and audit recommendations of the rectification implementation, so the audit report did not cause the various ministries to debate.　　Wang Yaojin also said that the audit could be more pragmatic in its ability to communicate with interested parties prior to the publication of the report. However, audit expert Lin Bingfa said that this year's audit report is so mild that there has been no severe audit storm of the year, the auditor has reduced itself to the level of supervision of the target, in a sense, not tooNormal。 Of course, judging from this year's audit report, the most important thing is not to expose the problem, but to enforce it.　　Every year in the audit, the ministries are exposed to problems, but just because everyone has a problem, finally Farb, this will affect the audit should play a role.　　First exposure of false high-tech enterprises tax evasion according to the audit report this year disclosed, the Audit Commission for the first time to enjoy the High-tech enterprises tax concessions of 116 enterprises, there are 85 of enterprises do not meet the conditions of the enterprise to enjoy tax concessions 3.631 billion yuan, this group of figures highlight the identification of High-tech enterprises and tax preferential Lin BINGFA from the enterprise point of view, enterprises to obtain High-tech enterprises identified, can enjoy the tax concessions directly become the enterprise's distribution of profits, this is a huge temptation for enterprises, leading to many of our country do not meet the conditions of the enterprise risk, through various ways to obtain High-tech enterprises identified. and high-tech enterprises tax evasion problem in the identification link.　　In addition, he also suggested that, in addition to false High-tech enterprises, enterprises through the fictitious employment of disabled people to obtain tax concessions is also very serious. For fake High-tech enterprises such illegal, Wang Yaojin remind relevant departments to attach great importance to, "the State encourages innovation, but can not tolerate fraud, not only that, fake invoices have been overrun, but as far as I know, some tax authorities on this is not in place." "Zhang Limin The root causes of these problems to the central and local game on the resources of preferential tax policies.　　He thinks, our country's tax preferential policy needs to consummate, to carry on the finance and tax support to the High-tech enterprise is our country's important policy, must carry out this policy to be strict the High-tech enterprise cognizance work, should prevent the place to occupy the central tax preferential policy resources in the name of the High-tech enterprise. For the first time, the Audit Commission conducted a special investigation of the tax-sharing system, and checked some of the revenue collection and administration, and found several outstanding problems. First, the grass-roots government has less financial resources and does not exactly match its financial resources. Second, the regional financial resources are not balanced, the basic public service supply level gap is large. Third, some local revenue and expenditure management is not standardized.　　Under the State Council, the Ministry of Finance and relevant local governments are studying to improve and perfect the related system. In the examination of tax collection and administration, the Audit commission found that 62 county IRS had illegally taxed or taxed more than 2.34 billion yuan on 169 enterprises, and checked 214 households illegally, and the state tax department violated 71 tax deferred taxes of 13.092 billion enterprises, which accounted for 54% of the tax payable by these enterprises in the current period.　　At the same time, found that the consumption tax system is not perfect, tobacco, alcohol and cosmetics consumption tax is mainly in the production process from the price, enterprises through related transactions and other means to depress the ex-factory prices, resulting in less consumption tax. Wang Yaojin said that before the Audit Commission has not exercised the investigation of the tax system functions, this is a remarkable new change, it also shows that the more than 10 years of taxation, the implementation of the need for further adjustment. Lin BINGFA that the trialThe report has not mentioned a problem, that is, the tax-sharing system does not necessarily have to separate the national tax, the establishment of two sets of taxation systems, such as the increase in the cost of taxation, the second is to increase the likelihood of corruption.　　Enterprises in the country, under the circumstances of the separation of the local tax, the overall cost of taxation is also very high, even on the internet to tax the IRS, the local government rent two, and the state tax and the local taxes on many of the rules and standards are inconsistent, which also led to the enterprise at a loss, and even the accounting data related Zhang Limin that the proportion of transfer payment in the tax-sharing environment is more and more large this increases the financial cost of more than 60% of government funds last year through transfer payments, which is not necessary to fund "the circle", both wasting time, also hit the local enthusiasm, and then increased all over the government "run the money into", which also increased the likelihood of corruption. He proposed to reform the current tax-sharing system, so that the local self-collection of the authority and the financial right to unify.