本文關鍵詞： 納稅評估 財務報表 財務報表分析 指標分析　出處：《江蘇大學》2017年碩士論文　論文類型：學位論文

【摘要】：為率先推進稅收現(xiàn)代化,深化稅收改革,不斷推進稅源專業(yè)化管理,江蘇省于2014年實施稅收征管改革,取消稅收管理員制度,由管人向管事轉(zhuǎn)變,對納稅人的管理從“日常事務”逐步向“風險導向”轉(zhuǎn)變,納稅評估作為稅收風險應對最主要的手段,成為征管工作的重要部分,稅源管理部門的主要職能。隨著我國市場經(jīng)濟改革的深化發(fā)展,企業(yè)的經(jīng)營活動方式日漸復雜,企業(yè)在經(jīng)營管理過程中也不可避免遇到各類稅收風險,開展全面深入的納稅評估工作,一方面稅務部門可以強化監(jiān)控稅源的職能,另一方面納稅人可以避免或降低涉稅風險,強化納稅意識,為更好地建設服務型政府服務。財務報表和納稅申報表是涉稅數(shù)據(jù)的重要組成部分,完善財務報表分析在納稅評估中的應用,是對納稅評估工作的深化和補充,對提高納稅評估人員的業(yè)務水平,提升評估檢查的效率有重要的現(xiàn)實意義。財務報表分析包括指標、項目、因素的分析等,是對企業(yè)現(xiàn)在或過去的財務狀況、經(jīng)營成果的評估,是企業(yè)財務經(jīng)營狀況的“晴雨表”,稅務機關作為企業(yè)財務信息的外部使用者之一,是代表政府部門對企業(yè)進行監(jiān)督管理的主要機構(gòu),對財務報表進行分析,可以及時了解企業(yè)的納稅狀況、遵守稅收法律法規(guī)的情況,提高稅務機關的征收與管理效率。而納稅評估工作是以大量的稅收數(shù)據(jù)資料為基礎,通過數(shù)據(jù)的挖掘與整理,對企業(yè)涉稅情況的分析與核實過程,企業(yè)的財務報表是納稅評估工作中最重要的參考資料,也是納稅評估工作的落腳點。但現(xiàn)行的納稅評估工作,受到評估信息來源、評估人員水平及評估方法等的限制,對報表的分析不夠深入,僅限于簡單的財務指標的計算,以及與行業(yè)預警值的比對,極易造成納稅疑點的遺漏,或刻意控制數(shù)據(jù)而產(chǎn)生偷稅、漏稅。本文嘗試通過對納稅評估及財務報表分析基礎理論的研究,從納稅評估與財務報表的相關性入手,首先通過財務報表數(shù)據(jù)計算得出各項財務指標構(gòu)建納稅評估體系,用以掌握企業(yè)的經(jīng)營狀況,從而分析出企業(yè)可能存在涉稅風險,之后以指標分析為導向,進一步分析企業(yè)財務報表中的各個重點項目,通過邏輯關系分析、趨勢分析、對比分析等方法,發(fā)現(xiàn)企業(yè)可能存在的涉稅疑點。為使理論與實踐有機結(jié)合,本文選取了某建材有限公司的納稅評估實例,通過對其財務報表指標及項目的分析,發(fā)現(xiàn)企業(yè)存在的涉稅問題,提出企業(yè)的涉稅疑點并通過約談舉證核實問題,并進行相應的評估處理,強調(diào)財務報表分析在納稅評估體系構(gòu)建中的重要作用。最后,通過實例啟示,筆者還提出了財務報表分析方法中應注意的問題,并提出了進一步完善基于財務報表分析構(gòu)建納稅評估體系的建議。
[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.
【學位授予單位】：江蘇大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F810.6

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