基于会计信息化基础上的纳税评估初探

Tax Assessment Based on Accounting Information

纳税评估是国际上一种较为通行的税收管理方式,在我国尚处于起步和探索阶段。由于企业会计信息化(电算化)的资料可以为纳税评估提供重要的基础资料,因而对纳税评估具有重要的意义。在以信息化管理为目标的前提下,会计数据的采集是通过网络从企业各个业务管理子系统直接取得,从凭证到报表均由计算机来完成,大大减少了会计数据处理中的人工干预。由此可见,企业会计信息系统中的原始数据比报送税务机关的报表中的数据更加真实,更为有效。从纳税人的角度来看,采用企业会计信息系统中的数据,可以减少纳税人对纳税申报表的数据的计算和填报,也方便了纳税人。

Tax assessment of the tax is a common way of tax management in the world, but in China it is still in its infancy and exploration stage. The data of corporate accounting information （computerized information） can provide an important basic information for tax assessment, so they are of great significance. Under the aim of information management, accounting data are collected directly from the various business management sub-system of the corporate through network. All the information from the certificate to the statements are completed by the computer and greatly reduce the artificial intervention in accounting data processing. This shows that the raw data from corporate accounting information system are more real and effective than those from the certificates submitted to the tax authorities. From the taxpayer＇s point of view, the use of corporate accounting information system data can reduce the taxpayer＇s calculation and reporting of the data of tax declaration forms, but also facilitates the taxpayers.