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资产负债表是企业三大报表之一,其财务分析非常重要,表中各项目的涉税问题也不容忽视。资产负债表的涉税项目主要分为资产、负债和权益三大类,资产又分为流动资产和非流动资产项目,如货币资金和非货币资金属于流动资产。本文根据这些项目细分逐个进行涉税分析,全面解剖资产负债表各项目涉及税种及对企业整体税负的影响,从而指导企业合理利用资产,合理避税,提高效率。
The balance sheet is one of the three major statements of an enterprise. Its financial analysis is very important. The tax-related issues of each item in the table should not be overlooked. Tax-related items in the balance sheet are mainly classified into three major categories: assets, liabilities and equity. Assets are further classified as current assets and non-current assets. For example, monetary funds and non-monetary funds are current assets. Based on these project segments, this article analyzes the tax-related issues one by one and dissects the tax items involved in the balance sheet and the impact on the overall tax burden of the enterprises, so as to guide the enterprises to make rational use of assets, avoid tax evasion and improve efficiency.