涉税风险防控主导的企业财务报表分析实践探索

随着一系列减税降费政策的出台,国家的税收监管力度加大。虽然财务报表是税收风险评估的重要资料,然而传统的企业财务报表分析工作却不能发现隐含的涉税风险,应对涉税风险防控主导的财务报表分析实践加以探索。在分析我国企业主要税种的计税依据的基础上,从收入、费用、利润、资产、负债和所有者权益六要素的角度,分析相关财务报表分析指标的数量特征和指标组合的配比关系,揭示可能产生的涉税风险,构建了基于财务报表分析的涉税风险防控思维和实践体系,并进一步提出完善企业涉税风险防控的思路,以期为企业的风控建设提供参考。

A Practical Exploration of Enterprise Financial Statement Analysis Based on Tax-Related Risk Prevention and Control

With the introduction of a series of tax and fee reduction policies,the country has strengthen the supervision on tax.Although financial statements are important data for tax risk assessment,the traditional analysis of corporate financial statements cannot find hidden tax risks,prompting the exploration of financial statement analysis practices led by tax risk prevention and control.Based on the analysis of the taxation basis of the main tax categories of Chinese enterprises,the article analyzes the quantitative characteristics of relevant financial statement analysis indicators and the matching relationship of indicator combinations from the perspective of the six elements of income,expenses,profits,assets,liabilities and owner's equity.Reveal the possible tax-related risks,and build a tax-related risk prevention and control thinking and practice system based on the analysis of financial statements.The article further proposes ways to improve the prevention and control of corporate tax-related risks,in order to provide a reference for corporate risk control construction.