基于财务报表分析的纳税评估改进研究

发布时间：2018-01-21 10:02

本文关键词： 纳税评估财务报表财务报表分析指标分析　出处：《江苏大学》2017年硕士论文　论文类型：学位论文

【摘要】：为率先推进税收现代化,深化税收改革,不断推进税源专业化管理,江苏省于2014年实施税收征管改革,取消税收管理员制度,由管人向管事转变,对纳税人的管理从“日常事务”逐步向“风险导向”转变,纳税评估作为税收风险应对最主要的手段,成为征管工作的重要部分,税源管理部门的主要职能。随着我国市场经济改革的深化发展,企业的经营活动方式日渐复杂,企业在经营管理过程中也不可避免遇到各类税收风险,开展全面深入的纳税评估工作,一方面税务部门可以强化监控税源的职能,另一方面纳税人可以避免或降低涉税风险,强化纳税意识,为更好地建设服务型政府服务。财务报表和纳税申报表是涉税数据的重要组成部分,完善财务报表分析在纳税评估中的应用,是对纳税评估工作的深化和补充,对提高纳税评估人员的业务水平,提升评估检查的效率有重要的现实意义。财务报表分析包括指标、项目、因素的分析等,是对企业现在或过去的财务状况、经营成果的评估,是企业财务经营状况的“晴雨表”,税务机关作为企业财务信息的外部使用者之一,是代表政府部门对企业进行监督管理的主要机构,对财务报表进行分析,可以及时了解企业的纳税状况、遵守税收法律法规的情况,提高税务机关的征收与管理效率。而纳税评估工作是以大量的税收数据资料为基础,通过数据的挖掘与整理,对企业涉税情况的分析与核实过程,企业的财务报表是纳税评估工作中最重要的参考资料,也是纳税评估工作的落脚点。但现行的纳税评估工作,受到评估信息来源、评估人员水平及评估方法等的限制,对报表的分析不够深入,仅限于简单的财务指标的计算,以及与行业预警值的比对,极易造成纳税疑点的遗漏,或刻意控制数据而产生偷税、漏税。本文尝试通过对纳税评估及财务报表分析基础理论的研究,从纳税评估与财务报表的相关性入手,首先通过财务报表数据计算得出各项财务指标构建纳税评估体系,用以掌握企业的经营状况,从而分析出企业可能存在涉税风险,之后以指标分析为导向,进一步分析企业财务报表中的各个重点项目,通过逻辑关系分析、趋势分析、对比分析等方法,发现企业可能存在的涉税疑点。为使理论与实践有机结合,本文选取了某建材有限公司的纳税评估实例,通过对其财务报表指标及项目的分析,发现企业存在的涉税问题,提出企业的涉税疑点并通过约谈举证核实问题,并进行相应的评估处理,强调财务报表分析在纳税评估体系构建中的重要作用。最后,通过实例启示,笔者还提出了财务报表分析方法中应注意的问题,并提出了进一步完善基于财务报表分析构建纳税评估体系的建议。
[Abstract]:In order to promote tax modernization, deepen tax reform and continuously promote the specialized management of tax sources, Jiangsu Province implemented the tax collection and management reform in 2014, abolished the tax administrator system, and changed from supervisor to administrator. The management of taxpayers has gradually changed from "daily affairs" to "risk-oriented". As the most important means to deal with tax risks, tax assessment has become an important part of tax collection and management. Along with the deepening development of the market economy reform in our country, the management mode of enterprises is becoming more and more complicated, and the enterprises inevitably encounter various kinds of tax risks in the process of management. To carry out comprehensive and in-depth tax assessment, on the one hand, tax departments can strengthen the function of monitoring tax sources, on the other hand, taxpayers can avoid or reduce the risk of tax, and strengthen tax awareness. Financial statements and tax returns are an important part of tax-related data in order to better build service-oriented government services. Perfecting the application of financial statement analysis in tax assessment is the deepening and supplement of tax assessment. Financial statement analysis, including indicators, items, factors analysis, is the current or past financial situation of the enterprise. Evaluation of business results is a "barometer" of enterprise financial management. Tax authorities, as one of the external users of enterprise financial information, are the main organizations that supervise and manage enterprises on behalf of government departments. By analyzing the financial statements, we can understand the tax status of the enterprises in time and observe the tax laws and regulations. The tax assessment work is based on a large number of tax data data, through the mining and sorting of data, the analysis and verification of the enterprise tax situation. The financial statements of enterprises are the most important reference material in the tax assessment work, and also the foothold of the tax assessment work. But the current tax assessment work is subject to the evaluation information source. The limitation of appraising personnel level and evaluation method is not deep enough in the analysis of the report form, but limited to the calculation of simple financial index and the comparison with the early warning value of the industry, so it is easy to cause the omission of tax doubtful points. This paper tries to study the basic theory of tax assessment and financial statement analysis, starting with the correlation between tax assessment and financial statement. First of all, through the calculation of financial statement data to construct tax assessment system, to grasp the business situation of the enterprise, and then analyze that the enterprise may have tax-related risks, and then take the index analysis as the guide. Further analysis of the key items in the financial statements of enterprises, through the logical relationship analysis, trend analysis, comparative analysis and other methods, found that enterprises may have tax doubts, in order to make the organic combination of theory and practice. This article selects the tax assessment example of a certain building materials limited company, through the analysis to its financial statement index and the item, discovers the enterprise exists the question concerning the tax, proposes the enterprise regarding the tax doubtful point and through the interview proof verifies the question. At last, the author puts forward some problems that should be paid attention to in the method of financial statement analysis. The paper also puts forward some suggestions to improve the tax assessment system based on financial statement analysis.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F810.6

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