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财务报表是企业运营状况的综合反映,如何有效利用财务报表分析潜在的涉税问题,一直以来都是税务机关关注的焦点。本文以滨海鸿祥电气股份有限公司2010年半年度报告为载体,以合理怀疑的态度对报表列示的特殊事项进行涉税分析,并尝试归纳税务人员阅读上市公司财务报表时需要关注的重点,从而为税务稽查及纳税评估工作探寻新的突破口。
The financial statements are the comprehensive reflection of the operating conditions of the enterprises. How to effectively analyze the potential tax-related problems with the financial statements has always been the focus of the tax authorities. In this paper, Binhai Hongxiang Electric Co., Ltd. 2010 semi-annual report as a carrier, with a reasonable and skeptical attitude on the special issues listed in the tax-related analysis, and try to sum up tax officials read the listed companies need to focus on the financial statements, In order to tax inspection and tax assessment work to explore new breakthroughs.