Research On Tax Risk Identification In Accounting Statements

Tax department gold three period system online,it has powerful data processing analysis ability and the ability to monitor the tax-related data automation,prompted the tax authorities from the previous "to vote accused of tax collection and administration way change to tube tax" "information collection and management methods,to vote accused of tax environment and the rise of big data processing system,the tax authorities may,according to taxpayers to file tax returns and compare the financial statements data,so as to understand the taxpayer's business content,automatic analysis its whether there is abnormal,it is concluded that the taxpayer's tax related risk warning,and carry on the corresponding tax treatment.Therefore,it is more and more important for taxpayers to avoid tax-related risks.To avoid the taxpayer's tax risk,this topic research goal is to help taxpayers can take the initiative to identify its accounting statements are fords the tax risk problem,in advance according to the existing tax laws and regulations and policy be revised,the enterprise possible fords the tax risk killed in the bud.Is by means of the accounting statement analysis method,according to the specific content of different types of taxes,tax related risk identification index system,build financial statements for taxpayers to fords the foreign submit accounting statements data risk identification and correction,avoid the fords the tax risk.At the same time the article also collected YSH power plant in 2016,2017 data of financial statements,tax return data,combined with this paper analyzes the accounting statements fords the tax risk index system of the building,to identify the taxpayer in 2017 10 common tax-related suspects problems of reference for the enterprise.The first part introduces the importance and feasibility of tax risk identification in accounting statements.The second part introduces the literature review of tax-related risk research at home and abroad.The third part introduces the accounting statements fords the tax risk identification index design,the fourth part introduces the accountant course tax matters,analytical accounting statements for taxpayers tax related risk identification basis;The fifth part is case analysis.Taking YSH power plant as an example,the tax risks of enterprises are comprehensively identified by the tax risks identification index of accounting statements constructed in this paper.