Interpretation And Risk Management Of Corporate Financial Statements Guided By Tax Assessment

With the continuous improvement and deepening of the reform of market economy,the business scope of enterprises is more and more extensive,and the business activities are more and more complex,so enterprises play an increasingly important role in the development of market economy.Enterprise is the important foundation and the main force in the development of market economy,while for the countrys economic development,they are essentially a profit-seeking individuals,businesses to survive,management,development and profit,cash flow and profit maximization is the important aspect of enterprise attention,and tax is the impact on profits,income,and cash flow of one of the important factors,so many companies desperate to beautify statements,accounting or tax planning to reduce the tax burden of enterprises,which to a certain extent,increased the fords the risk of the enterprise;On the other hand,relevant national laws and regulations and regulatory methods are improved,which makes enterprises face higher tax risks.To some extent,the tax authorities and enterprises is contradictory to the stereo,the enterprise how to reduce the tax risk and strengthen management so as to realize shall pay taxes according to law is must face,attach importance to and solve problems.This article is based on the enterprise,from dealing with the perspective of tax regulatory tax assessment,fully understand the tax assessment process and the way of tax audit,better operation and management services for the enterprise.Tax authorities tax evaluation index is the index system according to the tax division,interpretation and enterprise to carry on the financial statements are often based on the different ability,so this article will tax assessment index system and index system of financial statement read depth fusion,establishing tax assessment under the guide of interpretation system,the financial statements to financial indicators divided into categories and screening of important target.Finally combined with the specific case,through reading lh-zd cement company's financial statements,analysis of important report project and the financial indicators,to find out the business tax risk,risk and risk,and finally come to the conclusion and put forward feasible Suggestions of reducing the risk of tax,to strengthen risk management and related industries in the future financial statements has certain reference significance.Interpretation system based on building the financial statements,and case analysis on the basis of the following conclusions: on the one hand,the present financial statement analysis and interpretation,remains in the measure of the efficiency of enterprise management and all kinds of financial capacity,lack of attention to the tax risk and deep mining.Index analysis and on the other hand,in the financial statements based on the analysis of the project,to be able to find some tax risk,only discovered the tax risk,and take feasible measures to tax risk management,but determine the specific tax risk from randomness or intends to beautify statements in financial accounting work,and also depends on the tax department of on-spot inspection and suspects.Finally,through case analysis,this paper argues that,establishing tax assessment under the guide of the financial statements interpretation system is very necessary,targeted and practical,to improve the earnings reading ability and the tax risk identification is quite good.