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财务报表是对企业一定时期的经营成效和纳税情况的一种直接呈现。在税收征管人员征收税额的过程中,财务报表是税收工作人员获取基本信息并进行详细分析,来加强税收管理工作的工具。因此,在企业进行纳税筹划时,做好财务报表分析,建立税收与各报表之间的勾稽关系,对降低企业税收检查风险有重要的作用。本文从财务报表的角度分析了企业如何在做好税收筹划同时降低企业涉税风险。
Financial statements are a direct presentation of the business performance and tax status of a company over a period of time. In the process of collecting tax amount by tax collection staff, the financial statement is a tool for tax staff to obtain basic information and conduct detailed analysis to strengthen tax administration. Therefore, in the tax planning companies, good financial statements analysis, tax and the establishment of the relationship between the statements of various statements, to reduce the risk of corporate tax inspection has an important role. This article analyzes how to make tax planning and how to reduce the tax-related risks of enterprises from the perspective of financial statements.