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微观税收分析中应用财务报表分析方法的探讨
引用本文:宋敬会.微观税收分析中应用财务报表分析方法的探讨[J].长春理工大学学报(社会科学版),2010,23(2):39-42.
作者姓名:宋敬会
作者单位:中冶大地工程咨询有限公司,北京,100028
摘    要: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,

关 键 词:税收分析  财务报表分析  税收分析指标体系

On the Analytical Methods of Financial Statements in Micro-tax Analysis
Song Jinghui.On the Analytical Methods of Financial Statements in Micro-tax Analysis[J].Journal of Changchun University of Science and Technology,2010,23(2):39-42.
Authors:Song Jinghui
Institution:Song Jinghui
Abstract: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.
Keywords:tax Analysis  analysis of the financial statements  tax analysis indicator system
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