微观税收分析中应用财务报表分析方法的探讨

On the Analytical Methods of Financial Statements in Micro-tax Analysis

税收分析在税务机关的日常工作中占据越来越重要的地位,国家税务总局印发了《微观税收分析的基本方法》来指导基层税务机关的税收分析工作。目前我国的税收分析工作虽然取得了一定的成绩,但也存在很多问题,需要从实际情况出发,探索财务报表分析方法在微观税收分析中的应用。

Tax analysis occupy an increasingly important place in the daily work of taxation authority, so State Administration of Taxation issued a ＂the basic methods of micro-tax analysis＂ to guide the tax analysis work of grass-roots tax authorities. At present, China＇s tax analysis work has achieved certain results, but there are many problems. Starting from the actual conditions, we explore the application of the the analytical methods of tax statements in micro-tax analysis.