| 企业纳税行为识别与财务报表的关系分析及启示 |
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| 引用本文： | 林秀香.企业纳税行为识别与财务报表的关系分析及启示[J].涉外税务,2006(7):64-67. |
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| 作者姓名： | 林秀香 |
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| 作者单位： | 中央财经大学会计学院,北京,100081 |
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| 摘 要： | 对企业纳税行为的有效评估与识别有助于税收监管的强化与纳税遵从的提高,关键在于能够从企业财务报表中发现问题。面对实践中针对会计信息失真下财务报表应用价值的质疑,《企业纳税行为识别与财务报表的关系分析及启示》一文,分别运用结构分析法与趋势分析法对企业的避税行为与偷逃税行为进行分析和识别,提出以财务报表为依据判别企业纳税行为的重要性,相关启示与建议有助于加强对企业纳税行为的管理。
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An Analysis of the Relationship between Identification of the Activity of Tax-paying of Enterprises and Financial Statements as Well as Its Implications |
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| Xiuxiang Lin.An Analysis of the Relationship between Identification of the Activity of Tax-paying of Enterprises and Financial Statements as Well as Its Implications[J].International Taxation In China,2006(7):64-67. |
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| Authors: | Xiuxiang Lin |
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| 本文献已被 CNKI 万方数据 等数据库收录！ |
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