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会计报表的税收分析

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会计报表的税收分析

发布日期:2018-01-23 作者: 点击:

一、如何正确认识会计报表 


YOUYUHUIJIBAOBIAODEBIANZHIJINGGUOLEWUDAOBIANZHIGUOCHENG,JICONGJINGJIYEWUBENZHIDAOYUANSHIPINGZHENG,YUANSHIPINGZHENGDAOHUIJIPINGZHENG,HUIJIPINGZHENGDAOZHANGMU,ZHANGMUDAOBAOBIAO,CONGBAOBIAODAOHEBINGBAOBIAO(YOUYUCONGSHUIWUJICHADEJIAODUJINGUANXINDESHINASHUIZHUTIDEYEWU,SUOYIYIBANBUGUANXINHEBINGBAOBIAO),SHANGSHUHUANJIEJINGGUOLERENWEIDEXIUSHI,JISHIXIANGDECHULIJINGGUOZHUGUANDEPANDUAN,SUOYICONGSHUIWUJICHARENYUANDEJIAODU,QIYEDEHUIJIBAOBIAOSHIBUKEXINDE。DANSHIJIEDAIJIZHANGFANGFABENSHENYOUZHETESHUDEZUOYONGJINENGGOUWEIQIYEDEJINGJIYUNXINGGUIJILIUXIAHENJI,QISHENGMINGLIYIJINGJINGGUOLEJIBAINIANDEZHENGSHI。RENHEJINGJISHIXIANGZHIYAORUZHANG,JIUHUILIUYOUHENJI,CONGZHEIDIANCHUFAHUIJIBAOBIAONENGGOUFANYINGQIRUZHANGDEJINGJISHISHI,JIBIANBUFENQIYEGUIBIYIXIEGUIZE,RUCUANYONGZHANGHU,BUANGUIDINGBIANZHIBAOBIAODENG。 


ZONGSHANG,ZUOWEISHUIWURENYUANYINGGAIHUAIYIDEYANGUANGKANDAIQIYEBIANZHIDEHUIJIBAOBIAO,HELIDELIYONGYIYOUDEHUIJIBAOBIAOSHIXIANG,ZUOWEISHUIWUJICHADEGONGJU,KEXUEFENXI,HELIPANDUAN,ZHAOCHUJIANCHATUPOKOU。 


二、推定企业会计报表存在税收风险的假设基础 


1. 企业都是趋利的 


内蒙古11选5走势图RUHEJINGJIZUZHIQISHENGCUNDOUSHIQULIDE,JISHOURUCHAOGUOTOURU,QICUNZAIBIRANYOUQIZHICHENGDIAN,WUFEITONGGUOZISHENJINGYINGHUOLIJIQIYEBENSHEN,HUOZHESHITONGGUOGUANLIANFANGDADAOZHENGTIHUOLI。 


2. 企业有天然避税的取向 


YOUYUSHUISHOUSHIGUOJIAQIANGZHICANYUJINGJIFENPEI,CONGLIYIFENPEIDEYUANDONGLICHUFA,QIYEKEYICONGDIDIAN、SHENFENDENGGEFANGMIANDEXUANZEJINXINGGUIBI,SHIXIANQIZISHENLIYIDEZUIDAHUA,ZHEISHIJINGJISHEHUIZHONGPUBIANCUNZAIDEWENTI。 


3. 企业其避税的偏好的不一致 


内蒙古11选5走势图QIYEZHUYAOQUFENWEIGONGZHONGGONGSI(JISHANGSHIGONGSI)YUSIYOUHUAGONGSI,YOUYUGONGZHONGGONGSIQIZHUIXUNDEDEGUDONGJIAZHIZUIDAHUA,QIZHUYAODEBISHUIPIANHAO,ZHUYAOHAISHITONGGUOZHENGCEGUIDINGDECHAYIXINGLAIJINXING;SIYOUHUAGONGSIZHUIQIUQILIRUNZUIDAHUA,QIZHUYAODEBISHUIPIANHAOCHULELIYONGGEXIANGZHENGCEWAI,HAIBAOKUOZHIJIETOUSHUI,SHAOSHENBAOSHOURU,DUOLIEZHICHU。 


三、税收分析对会计报表的关注 


ZHIGUANDETUILI,SHUISHOUSHIDUIFASHENGDEJINGJIHUODONGDECANYUFENPEI,YEJIUSHIHUIJIBAOBIAOZHONGFANYINGQIYEJINGYINGQINGKUANGDESUNYIBIAOZHIJIELIANXI,TONGGUOSUNYIBIAOWOMENKEYIFENXICHUQIYEDEJINGYINGGUIMO,XIAOYI,JIEHEDAOSHUISHOUZHIJIEDEJIUSHILIUZHUANSHUIYUYINGYESHOURU,SUODESHUIHELIRUNDEJIEHE,TONGGUOYUTONGXINGYEDELIUZHUANSHUIDESHUIFULVBIJIAOWOMENFENXICHUQIYEDEZHENGTISHUIFADEZUNCONGDU。 


DANSHIWOMENYAOZHUYIDAOQIYEDEZHUGUANSHUISHOUWEIFAXINGWEI,QISHIZHIHAISHITIXIANZAISHAOZUOSHOURU,DUOLIECHENGBEN。SUNYIBIAOZHONGFANYINGQIYEDANGQIDEJINGYINGQINGKUANG,RUGUOSHAOZUOSHOURU,ZAILIRUNBIAOZHONGKENDINGBUHUITIXIAN,DUOLIECHENGBENFEIYONGWUFAZHENDUIXINGDEJINXINGPANDUAN,SUOYIHUIJIBAOBIAODESHUISHOUFENXIGUANZHUDEZHONGDIANBUZAISUNYIBIAOZHONG,ERSHIGENGZHUYAODEZAIZICHANFUZHAIBIAO,YINWEIJIEDAIJIZHANGFANGFAKEMUZHONG,DUIYINGDEKEMUBUSHISUNYILEIKEMUJIUSHIZICHANFUZHAIBIAOLEIKEMU。 


内蒙古11选5走势图XIANJINLIULIANGBIAOSHIFANYINGYIDINGSHIQIDEXIANJINLIUDONGQINGKUANG,YUSHUISHOUWUZHIJIEDUIYINGGUANXI,YIBANZUOWEIFUZHUBAOBIAOJINXINGFENXI。 


四、会计报表税收分析模式的选择 


FENXIPANDUANJIEDUDOUCUNZAIYIDINGDEZHUGUANXING,RUHEXUANZEXIANGGUANDEFENXIMOSHI,XUYAOQUEDINGYIZHONGPANDUAN,QIANMIANDECHANSHUWOMENYIJINGMINGBAI,QIYEBISHUISHIZHUGUANDEXINGWEI,SUOYICAIYONGYIYOUDEHUIJIBAOBIAODEFENXIMOSHIFANGFADOUCUNZAIZHEYIDINGDEJUXIANXING,RUHEZHENGQUEDEXUANZESHUISHOUFENXIMOSHI,YIDADAOYOUXIAODEPANDUAN,JIANSHAOJIANCHAGONGZUOLIANGCONGERZHENGQUEDEZHIDAOJIANCHAZHONGDIANHEFANGAN,YOUXIAODAJISHUISHOUWEIFAXINGWEI。 


BIZHERENWEIHUIJIBAOBIAOSHUISHOUFENXIMOSHIDEJIANLIHUOZHECHENGZHIWEIXUANZEGENGDUODEJIANLIZAIJINGJIHELIXINGJICHUZHISHANG。 


JINGJIHUODONGDEHELIXING,JIYUCONGSHIHUODONGDECHUFADIANDETONGYI,YIJIYUJINGJIHUODONGGUILVXIANGSHIYING,JUTIHANGAI: 


1. HONGGUANHELIXING,JIQIYECONGYEZHUIQIUJINGJILIYIDEZUIDAHUA,QIJINGYINGDECHUFADIANSHIWEIMOUQILIYI,JIJINGJIXUEZHONGJINGJIRENDEGAINIAN。 


2. FALVGUIZHANGDEHEGUIXING,JIYUQITAFALVDEGUIDINGDEZHONGDIEXING,MOUXIEJINGJIHUODONGCHUYUSHUIFAMIQIEXIANGGUANZHIWAITONGQITAJINGJIFALVXIANGGUAN,TONGCHANGHUISHEJISHENPI、SHENHE、BEIANSHIXIANG,XIANGGUANDEJINGJIFADUIQIJINGJIXINGWEIJINXINGGUIFAN,ERSHUIFADUIQIJINGYINGCHENGGUOJINXINGFENPEI ,YIBANSHUIFADEGUIDINGCHUYUHOUZHI。BIRUGAOXINJISHUQIYEXIANGSHOUSHUISHOUYOUHUIBIXUQIYEQUDEGAOXINJISHUQIYEZIZHIZHENGSHUDENG,DANSHIYOUYUMUQIANZHONGGUOFAZHIGUANNIANBUQIANG,YIBANSHUIFADUIXIANGGUANSHENPISHENHEYEYONGYOUZIZHUSHENHEQUAN。 


3. JINGJIHUODONGDEGUILVXING,RUTIXIANWEIZAISHICHANGJIAGEKANDIEDEQINGKUANGXIAQIYEYIBANBUHUITUNHUOJUQI,DUIYUFEIBIAOJIAN(TONGYONGJIAN)DESHENGCHANYIBANDOUYOUMINGQUEKEHUCAIHUIKAISHISHENGCHAN。 


4. SHANGYEHUODONGDEGUILVXING,BIRUQIYEZAIJINGJIHUODONGZHONGXIAOFEIDEJINEYIBANSHIYOUZHENGYOULING,QIYEZAITONGYITIANKAIJUFAPIAO,RUGUOFAPIAOXIANEGOU,MEIYOUTESHUDEQINGKUANGBUHUIFENJIZHANGFAPIAOKAIJU,RUGUOXIANEBUGOU,YIBANHUIXIANDINGEKAIJU,QIYUZAILINGXINGKAIJU。 


五、几个常用的分析模式 


(一)整体分析 


1. 边际避税模式 


边际避税的是指企业少报收入,虚列成本实际避税的效果,一般税负率越高其边际避税效果越高。 结合损益表,我们可以得出企业增值税税负,税负越高企业主观避税逃税的愿望就越强,所以对税负高的企业应该更应该充分关注。 


2. 股东盈利模式 


GUDONGTOUZICHENGLIQIYE,QIMUDESHIWEILEHUOQUZUIDADEJINGJILIYI,CAIYOULEGUDONGJINGJILIYIZUIDAHUADEGAINIAN。RUGUOQIYECHIXUKUISUN,GUDONGWEIZIJIDELIYIYINGGAIHUIGUODUANZHONGZHIQIYE,YIDADAOJIANSHAOSUNSHIDEXIAOGUO。DANSHIRUGUOXIANSHIZHONGCHUXIANQIYEZHANGQIKUISUN,GUDONGHAIBUDUANJINXINGSHUXUE,HAIZAIKUODAGUIMO,GUDONGZAISUNSHIZIJILIYIDETONGSHIQISUOZHUIQIUDEDUIJIAZHIDEGUANZHU。 


TIXIANZICHANFUZHAIBIAOZHONG,QIYEWEIFENPEILIRUNSHUWEIFUSHU,SUOYOUZHEQUANYIXIAOYUZHUCEZIBEN,ZICHANZONGEQUEZAIKUODA,QITAYINGFUKUANSHUZAIBUDUANZENGJIA,ERWUYINGFUPIAOJUHUOZHEDUANQIZHANGQIJIEKUAN。 


内蒙古11选5走势图SHUISHOUYIBANTUIDINGWEIQIYEYOUZHANGWAISHOURU,CAIYONGXULIECHENGBEN,TAOQUZIJINDEHUILIU,QIFANYINGDESHIQIYEZONGTIDENASHUIQINGKUANG,XUYAOJIEHETEDINGDEFENXIMOSHIJINXINGTUIDING,RENDING。 

会计报表的税收分析

(二)特定分析模式 


1、屯货居奇模式 


内蒙古11选5走势图TUNHUOJUQI,JIZHIKANZHONGHUOWUDEXIQUEXING,TONGGUORENWEIHUOZHEHUANJINGDEYINSUZAOCHENGHUOWUDEXIQUEXING,DAOZHIHUOWUJIAGESHANGYANG,HUOQULIYI。ZAIXIANZAIDESHANGPINSHEHUILI,YOUYUXINXIGOUTONGDEQUDAOTONGCHANG,DABUFENSHANGPINDOUDEJIAGEKANDIE,TONGSHIQIYEZHUIQIUZIJINDEKUAISUYUNZHUAN,YIQIULIYIDEZUIDAHUA。 


内蒙古11选5走势图SUOYITUNHUO,JIZICHANFUZHAIBIAORICUNHUOJINEJIAODAQIEDAYUSHISHOUZIBEN,YIBANSHIBUKENENGDE,KEYICAIQUPANDIANDEFANGSHIJIEHEQITAZHANGHUDEJIANCHAKEYIJIANCHAQIYECUNHUODEZHENSHIXING,CHAKANSHIFOUQIYEYOUZHANGWAISHOURUBURUZHANG。 


2、赊购模式 


SHEGOUJILIYONGDUIGONGHUOSHANGZIJINDEZHANYONG,TONGGUOSHEGOUCUNHUOKUODAJINGYINGGUIMODEMOSHI。DANSHIRUGUOQIYEBUNENGGOULONGDUANMOUZHONGXINGYE,MOUZHONGQUDAO,QIDANGQIGOUMAIDECUNHUOBUKENENGSHIQUANBUSHEGOU,YIDINGSHIBUFENXIANJINGOUMAI,BUFENSHEGOU,RUGUOQIYEBENSHENZIXINCHENGDUBUGAODEQINGKUANGXIA,GONGHUOSHANGWEIBIMIANSHANGYEFENGXIAN,YIBANHUICAIQUXIANFUKUANHOUTIHUODEMOSHI,QIYEDENENGGOUSHEGOUCUNHUODEKENENGXINGGENGXIAO。 


内蒙古11选5走势图SHEGOUMOSHIDEFENXITIXIANZAIZICHANFUZHAIBIAOSHANG,QIMOCUNHUOYUYINGFUZHANGKUANDEGUANXI,RUGUOQIMOCUNHUOLVEDAYUHUOZHEDENGYUXIAOYUYINGFUZHANGKUANQIMOYUEDE,YIBANSHIBUKENENGDE。 


TONGCHANGDEQINGKUANGXIA,CHUXIANSHEGOUMOSHIFENXIDEJIEGUOKENENGCUNZAIRUXIAQINGKUANG: 


内蒙古11选5走势图(1)ZANGUCHENGBEN,FAPIAODAOLEERCIJINCHENGBEN,DADAODUOLIECHENGBEN; 


(2)ZANGUCHENGBEN,WEINENGQUDEZHENSHIHEFADEPIAOJU; 


内蒙古11选5走势图(3)CUNZAIZHANGWAISHOURU,ZHIFUGONGHUOSHANGHUOKUANWEITONGGUOZHANGMIAN,WEICHONGJIANYINGFUZHANGKUAN; 


(4)XULIECHENGBEN,GOUMAIFAPIAO,KUANXIANGWUFAZHIFU; 


内蒙古11选5走势图(5)JIANGHUOKUANGUAZAIYINGFUZHANGKUANKEMU,BUZUOHUOZHEYANCHIZUOSHOURU; 


CAIYONGSHEGOUMOSHIDECHUDEJIEGUOYINGCHONGFENJIEHEYINGFUZHANGKUANZHANGLINGFENXI,YINGFUZHANGKUANMINGXIZHANGFENXIJINXINGJIANCHA。 


3、定制定购模式 


内蒙古11选5走势图DINGZHIDINGGOUZHIQIYEDEJINGYINGHUODONGYIZHAOGOUHUOSHANGDEZHIDINGYAOQIUJINXINGCHOUBEICUNHUODE,ZAIJINGJIHUODONGZHONGTIXIANWEISHANGYEQIYEYOUXIAJIACAIYOUSHANGJIA,GONGYEQIYEDINGDANZHISHENGCHAN,QIYOUYIDINGDEPUBIANXING。DINGZHIDINGGOUYIBANYOUHETONGYUESHUQIJINGYINGXINGWEI,JIAOYIXINGWEIBIANGENGXINGJIAOXIAO,QIJIAOYILVXINGYOUFALVBAOZHENG。 


DINGZHIDINGGOUWEITIXIANZAIZICHANFUZHAIBIAOYUFUZHANGKUAN,YUSHOUZHANGKUAN,RUGUOQIYEZICHANFUZHAIBIAOSHANGXIANGGUANKEMUYUEWEILINGHUOZHEJINEJIAOXIAO,YIBANQIYEWEIANZHAOHUIJIBAOBIAOBIANZHIYAOQIUJINXINGZHONGFENLEI,QIBAOBIAODECHENGXINDUJIAODI,XUYAOJIEHEWANGLAIKUANJINXINGJIANCHA。 


YOUYUDINGZHIDINGGOUWEISHANGYEDEGUANLI,DUIYUFUZHANGKUAN,YUSHOUZHANGKUANYINGGAIJINXINGBIYAODEZHANGLINGFENXI,JIANCHAQIYESHIFOUWEIANGUIDINGJISHIZUOSHOURU,HUOZHEWEIYANCHIZUOSHOURUGUYIBUQUDEFAPIAO。 


内蒙古11选5走势图BENWENZHISHIZUOWEIHUIJIBAOBIAOSHUISHOUFENXIDECHUTAN,MUDESHIBAOBIAOSHIYONGZHE,BAOKUOSHUIWURENYUAN,ZAIXIANYOUZILIAO(HUIJIBAOBIAO)JICHUZHISHANG,CAIYONGJIANDANYOUXIAODEFANGFA,DUIQIYESHUISHOUFENGXIANXINGCHENGYIGEZHENGTIDEPANDUAN,CONGERZHENGQUERENSHIQIYEDUISHUIFADEZUNCONGDU,XIANGGUANYIXILIEDEGAINIANHEFANGFAHAIZHIDEYANJIUFENXI。

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关键词:泸州代理记账,泸州会计代理,泸州会计师事务所

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