The contents of the audit of the rights and interests of tax regulatory documents mainly include the following aspects:

Legitimacy audit: this is the basis of equity audit. Tax regulatory documents shall comply with national laws and regulations and shall not violate relevant regulations. Auditors need to review the legality of tax policies, tax collection and management, tax penalties, etc. in the document to ensure that the formulation and implementation of the document comply with the law.

Rationality audit: tax regulatory documents should be reasonable, just and fair, and do not harm the legitimate rights and interests of taxpayers. Auditors need to review the rationality of tax preference, tax reduction and exemption, tax punishment and other aspects in the document to ensure that the formulation and implementation of the document conforms to the principle of justice and fairness.

Necessity audit: tax regulatory documents should be formulated according to the actual work needs, and documents cannot be formulated for the sake of formulating documents. Auditors need to review the background, purpose and implementation effect of the document to ensure that the document is formulated and implemented to solve practical problems.

Operability audit: tax regulatory documents should be operable and can be effectively implemented in practical work. Auditors need to review the meaning, scope of application and implementation time specified in the document to ensure that the formulation and implementation of the document is aimed at solving practical problems.

Normative audit: tax regulatory documents shall conform to the national official document writing norms, and the language expression shall be rigorous, accurate and clear. Auditors need to review the written expression, logical structure, format and other aspects of the document in a normative way to ensure that the formulation and implementation of the document meet the requirements of the specification.

To sum up, the contents of legality review of tax regulatory documents mainly include legality, rationality, necessity, operability and normative review. Through these audits, we can ensure that the formulation and implementation of tax regulatory documents meet the needs of laws and regulations and practical work, and protect the legitimate rights and interests of taxpayers.