经国务院批准,自2016年5月1日起,全面推开营业税改征增值税(以下称“营改增”)试点,建筑业、房地产业、金融业、生活服务业等全部营业税纳税人纳入试点范围,地税部门征收税收模式、总量发生变化。本文探讨在“营改增”模式下,地方审计机关对地税征管情况的审计,为促进地税机关更好的开展服务提出建议。 With the approval of the State Council, starting from May 1, 2016, the PBC (Pilot Tax for Value Added Tax) (hereinafter referred to as “VAT reform”) has been fully launched. All business tax payments including construction, real estate, finance and living services People included in the scope of the pilot, the tax department levied taxes, the total change. This paper explores the audit of the local tax collection and management by local auditing agencies under the model of “operating tax reform and increasing tax increase”, and puts forward suggestions to promote the local tax authorities to carry out better service.