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随着依法治税的观念和依法行政的观念越来越受到人们的关注,人们的纳税意识也在逐渐的提高,各个企业公司的税收检查风险也在逐渐提高。而产生税收风险的因素有很多其中有税收,财政,经济,政治,社会制度,历史文化传统,国内还有国际等方面的因素。要想降低税收检查的的风险,可以把各税与报表项目的数据联系起来,把增值税和毛利、存货等联系起来,把房产税和固定资产中的房屋价值联系起来,也就是从财务报表之间的钩稽关系入手,做好财务报表来减少税收检查的风险。增加由此可见,根据财务报表之间的钩稽关系做好财务报表对减少税收检查风险是非常重要和关键的。
With the concept of tax administration in accordance with the law and the concept of administration according to law, people are paying more and more attention to their tax awareness and the tax inspection risks of various enterprises and companies are gradually increasing. There are many factors that cause tax risk, including tax revenue, finance, economy, politics, social system, historical and cultural traditions, domestic and international factors. To reduce the risk of tax inspections, you can relate taxes to the data in the reporting items, link VAT with gross profit, inventory, etc., and associate the property tax with the value of the house in fixed assets, that is, Start with the relationship between the hook, do a good job of financial statements to reduce the risk of tax inspection. Therefore, it is evident that it is very important and crucial for financial statements to reduce the risk of tax inspection based on the relationship between the financial statements.