Research On The Application Of Corporate Financial Indicators In The Analysis Of Enterprise Income Tax Management

In recent years,with the rapid economic development,corporate income tax households increased year by year,income continues to grow,corporate income tax management in the tax management work is also getting heavier and heavier.But with the diversification of economic forms,production and operation and financial accounting diversification,to the enterprise income tax management work has brought many new situations and new problems,management is increasing,how to implement the effective implementation of corporate income tax management,need This article constantly practice,explore and think.At present,the domestic tax administration adopts the tax administration system.After 10 years of implementation,the system has become more and more obvious.The management of enterprise income tax is not only related to the life and death of enterprises,but also affect the country's fiscal revenue and transfer payments,thus affecting the national economic development goals,therefore,to find effective income tax management is essential.Analysis of corporate financial indicators can be a good reflection of a certain period of time the entire production and operation,and tax is based on the production and operation of enterprises to determine.Based on this,this paper starts from the perspective of corporate financial indicators,the use of information asymmetry theory,performance management theory and tax management theory,select the enterprise solvency,business capacity and corporate profitability of the three aspects of the three indicators,the establishment of corporate finance Indicator and the actual tax rate between the enterprise panel model.The results show that there is a correlation between the financial indicators of listed companies and the actual tax rate of enterprises,but there are differences in the relationship between different financial indicators and corporate real tax rate,some positive correlation and some negative correlation.The significance is not the same,some significant,and some are not significant degree of different.Based on this,we can according to different financial indicators and the actual relationship between the enterprise tax rate,according to the enterprise's income tax management objectives to develop relevant policy recommendations.