The tax audit report is a written report submitted by auditors to the audit institutions that send auditors to reflect the completion of audit tasks, audit results and their evaluation after auditing the tax authorities' implementation of tax laws and taxpayers' tax payment. Tax audit report is an important part of tax audit work, and it is also the key premise to realize tax audit supervision function. It not only reflects the basic situation and main problems of the audited entity, but also reflects the quality and level of tax audit work.

The tax audit report must accurately reflect the problems found in the audit process and put forward audit suggestions, among which the problems in the audit process mainly include the problems in the implementation of tax law, the problems in the implementation of national policies and the problems in tax collection and management.