Research On The Use Of Financial Statements Analysis In The Tax Assessment

Tax assessment came into being accompanied by strengthening management of revenue sources and reducing tax wastage to the objective needs, also is a kind of advanced tax management methods most commonly used in developed countries and regions. After the implementation of tax assessment, problems within the management of taxation such as monitoring or oversight and education of taxpayers can be rectified. Such reforms within the system is in line with the goal of becoming a consultative government.In our country, The tax authorities at all levels on this new study is still in the elementary stage. The state taxation administration issued the tax assessment management measures in March2005, which is based on thoroughly investigated and the experienced a lot. To establish the tax assessment index is the core of the tax assessment, the state taxation administration announced a series of tax assessment indexes in the document. Most of the data are from the enterprise’s financial statements. So the financial statement analysis is the starting point and the foothold of the tax payment assessment.This paper from the analysis of correlation between tax assessment and the enterprise’s financial statements, tried to put the financial statement analysis method is applied to the tax assessment practice, analyze between the categories of taxes and the tax according to the logic relationship with financial index, can from financial indicators of abnormal change, whether there are tax risk that enterprise, make up the deficiency of the other evaluation method. Finally, combining with a case of hotel tax assessment analysis, emphasized again the analysis of enterprise’s financial statements for tax assessment importance. The importance and difficulty of paper is financial statements analysis in the application of the hotel industry assessment, but also the innovation of this paper. The paper has a certain significance to other industries assessment model.