id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-1519	Huang, Yao	Audit Reform, Local Government Intervention and Tax Burden of State-owned Enterprises	2022	3	.pdf	application/pdf	2496	158	50	Local auditing agencies originally supervise the tax collection behaviors of local tax agencies and state-owned enterprises as independent third parties, but in tax practice they may be subject to administrative intervention by local governments. In the local government governance system, local audit institutions, as an indispensable part, shoulder the important responsibility of auditing and supervising local state-owned enterprises and tax authorities, pay attention to the tax collection and management trends of local state-owned enterprises by local tax authorities, and have a better understanding of local state-owned enterprises.	cache/fbem-1519.pdf	txt/fbem-1519.txt