The Research On Small And Medium-size Enterprises’ Accounting Information In The Process Of Tax Evaluation In Shaoyang

Small and medium-sized enterprises play an irreplaceable and increasinglyprominent role in the national economy of china. At the same time, due to variousreasons, the most serious tax evasion is also small and medium enterprises evasioncase. Although, the tax authorities through the enterprises tax assessment to supervisethe tax, focus on large enterprises and ignore the tax supervision of small and mediumsized enterprises which make a large number loss of national tax. Therefore, in future’swork, based on the enterprise tax assessment of large enterprises, tax assessment thefocus should shift the tax assessment for small and medium sized enterprises to assessthe frequency of tax evasion.The quality of accounting information of small and medium-sized enterprisesplays a decisive role to the tax assessment results. It can be said that as long as theenterprise accounting information true and complete, we can conclude the taxassessment correctly, so as to ensure that the national tax timely full specified amount.So studying on the quality of accounting information of small and medium-sizedenterprises can make a contribution to the development of small and medium-sizedenterprise tax assessment work.In this paper, I made a field research on the impact of Shaoyang’s small andmedium-sized enterprises’ accounting information on tax assessment, from the point ofview of internal relation between the small and medium-sized enterprise accountinginformation and tax assessment, analysis the characteristics of small and medium-sizedenterprises’ accounting information quality and tax, confirm the objectives and keyproblems of the small and medium-sized enterprises’ tax assessment, to prove thequality of accounting information of small and medium-sized enterprises play thedecisive role in the small and medium-sized enterprise tax assessment, and I use thoseas the theoretical basis of this thesis; then I found the problem in the small and mediumenterprises’ tax assessment process, and analysis of the cause of the problems from theaspects of small and medium-sized enterprise’s management, quality of accountingpersonnel, enterprise hardware facilities, and other external factors; In order toimprove the quality of accounting information of small and medium-sizedenterprises, I will make the combination of Shaoyang city for an electromagneticelectric Co. Ltd. in the case, I put forward the countermeasures from the aspects of the small and medium-sized enterprise’s internal control, external supervision, accountingpersonnel management system and national culture, thereby improving the accuracy oftax assessment for small and medium-sized enterprises, to maximum reduce the loss ofstate tax revenue.