营改增的全面推行,对地税部门产生很大影响,地税部门应积极应对。地方审计机关对地税部门的审计也要做出相应调整,笔者建议,加大地税收入真实性审计、加强对“地方九税”及时足额征缴审计,加强营业税后续事项审计等。 The full implementation of the VAT reform has a great impact on the local tax department, and the local tax department should actively respond. Local auditing agencies should also make corresponding adjustments to the auditing of local tax departments. The author suggests that auditing of real income tax should be stepped up and the auditing of tax collection in full and timely manner should be stepped up and audits of business tax follow-up issues should be strengthened.