Research On The Improvement Of Tax Assessment Based On Financial Statement Analysis

Tax assessment system is accompanied by the tax authorities to strengthen the tax source management,to promote tax compliance to meet the objective needs,but also the majority of developed countries and regions commonly used tax management approach is an important means of breaking the main contradiction,And tax audit between the two links,but also to achieve collection,management,inspection of the organic combination of the three effective carrier.For the first to promote tax modernization,deepen the tax reform,and constantly promote the tax source of professional management,Jiangsu Province in 2014 to implement the tax collection and management reform,the abolition of the tax administrator system,from the management of the change to the management of taxpayers by the "daily affairs" And gradually to the "risk-oriented" change,tax assessment as a tax risk to deal with the most important means to become an important part of the collection and management,tax source management department's main functions.With the deepening development of China's market economy reform,the way of business activities of enterprises is becoming more and more complicated.Enterprises in the process of management are inevitably encounter all kinds of tax risks,and the tax assessment can be implemented.On the one hand,the tax authorities can strengthen the tax monitoring function.Taxpayers can avoid or reduce tax risk,enhance tax awareness,and better serve a service-oriented government.The analysis of financial statements,including the analysis of indicators,projects and factors,is an assessment of the current and past financial status and operating results of the enterprise.It is the "barometer" of the financial business status of the enterprise,and the business managers,investors and creditors are Financial statements analysis of different conclusions,the tax authorities as one of the external users of corporate financial information,is on behalf of the government departments to supervise the management of the main institutions,the financial statements for analysis,you can keep abreast of the tax status of enterprises,Tax laws and regulations,to improve the tax authorities to collect and manage efficiency.The tax assessment work is based on a large number of tax data,through the data mining and finishing,the enterprise tax situation analysis and verification process,the enterprise financial statements is the most important tax assessment work reference materials,but also tax assessment Work foothold.However,the current assessment of tax assessment is limited by the assessment of information sources,the level of assessment staff and assessment methods,the analysis of the financial statements is not deep enough,limited to the calculation of simple financial indicators,and the comparison with the industry early warning value,Tax evasion,or deliberate control of data and tax evasion,tax evasion.Financial statements and tax returns are an important part of the tax-related data,improve the application of financial statements in the assessment of tax assessment is the tax assessment work to deepen and supplement the taxpayer to improve the level of tax assessment to improve the efficiency of tax inspection is very Good practical significance.This paper attempts to study the basic theory of tax assessment and financial statement analysis,starting from the correlation between tax assessment and financial statements,first through the financial statements to calculate the financial indicators to build a tax assessment system to grasp the business situation,And then analyze the possible risk of taxation,and then follow the analysis of indicators to further analyze the various financial statements in the key projects,through the logical relationship analysis,trend analysis,comparative analysis and other methods,found that enterprises may exist tax suspects In order to make the theory and practice organic combination,this paper chooses a case of tax assessment of a building materials limited company.Through the analysis of its financial statements and the project,it finds out the tax-related problems of the enterprise and verifies the problem through the negotiation The corresponding assessment process,emphasizing the financial statements in the tax assessment system in the construction of an important role.Finally,through the examples,the author also puts forward the problems that should be paid attention to in the analysis of financial statements,and puts forward some suggestions to further improve the tax assessment system based on financial analysis.