The Research Of The Financial Statements Analysis To Meeting The Needs Of The Tax Appraisal Oriented

Along with our country market economy reform, the management activity of the enterprise becomes more and more complicated, the state’s tax laws and regulations policy and management method is also changed to adapt to the need of economic situation, enterprise management process inevitably confronted with various risks of taxation. Tax authorities pay more attention to improving the tax service and administration efficiency, how to make the taxpayer (enterprise) better pay taxes according to law has become one of the must important factors and key problems. The current tax assessment tax department, as an effective management measures and the tax payment service means to help taxpayers to find and correct tax returns on mistakes and improve tax ability played a positive role, by the tax authorities and enterprises attach more and more importance. This article tries from the enterprise financial statement analysis perspective on improving the tax assessment research, combining the concrete case analysis, and to reveal the tax assessment and analysis of corporate financial statements of relativity, exploration and emphasizes the analysis of corporate financial statements for tax assessment importance, make clear its harmonious taxation relation system is an important link.The first part is the introduction, including research background and literature review at home and abroad, and the research methods, research purpose and significance; the second part focuses on the evaluation and analysis of financial statements of the relationship between financial statements, tax assessment and theoretical basis, related to the definition characteristics, method, purpose and significance, as well as the domestic and foreign tax assessment comparative analysis on tax assessment, and analysis of financial statements are closely linked; the third part is this article key point analysis, comprehensive analysis of corporate financial statements in the tax assessment in the specific application, and highlights three main form of financial analysis, financial statements between the check analysis, financial statement analysis limitation on the influence of tax assessment, as well as how to take reasonable measures to remedy the defects; fourth part is the specific case analysis; finally through the analysis we draw some conclusions:the tax payment appraisal should attach importance to financial statement analysis, and widen the channels of information of perfect scientific tax payment evaluation index, enterprise can apply the tax assessment theory and method to find out the internal control, financial or business problems, thereby improving the taxpayer (enterprise) the degree of tax compliance, reduce the tax risks.