| Tax assessment which has been recognized by most countries in the world,is a new method of tax collection and management,it can effectively avoid tax risk.The main effect of tax assessment is to promote the fine level of tax collection and management, to optimize tax service, to improve the quality of tax collection and management.In order to adapt to the new normal economic situation,to carry out the spirit of governance tax in accordance with the law, cater to the requirement of fine and scientific tax management, China is actively implementing and promoting the tax assessment. The reform of tax collection and management mode and the "convenience spring tax action", which are advanced by tax authorities also ask the tax authorities to have high ability of tax assessment. Most of the operating conditions of enterprises can be obtained from the financial statements; therefore analyzing financial statements is the main argument for tax assessment. However, the comprehensive system and working mechanism used at the present stage are not mature, the evaluation index system can’t fully meet the need of practice, so these disadvantages make the tax assessment has little effect.The paper is divided into three parts. The first part introduces the basic theory of tax assessment and the commonly used analysis methods and standard processes; The second part mainly analyzes the enterprises’ business data further on the basis of enterprises’financial statements, and introduces the relationship between financial analysis and tax assessment, also analyzes if enterprises exit problems related to tax; The third part is the case analysis, which taking A company as an example, elaborate the effect of the financial statement analysis on tax assessment combined case analysis, and puts forward the problems which need to pay attention to, the enlightenments which are good for this job, combining with theoretical and normative analysis, the final target is to guide the practical work. |
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