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审查和分析外商投资企业会计报表,是涉外税务查账工作重要的一环。在正常情况下,税务查账是从审查和分析会计报表开始的。因为首先通过审查分析报表,可以使查账人员全面了解被查企业的经济活动和财务状况,并对有关指标及其相互关系加以分析比较,提出其中可能存在的偷、漏、错税的疑点和线索,为正式下户检查指明方向、提供重点和缩小检查的范围。但需要指出的是,查账人员对报表审查过程中发现的问题,只能作为参考,还要通过下户查阅账证等资料,了解清楚实际情况后才能定案处理。
Examining and analyzing the financial statements of foreign-invested enterprises is an important part of the tax audit work concerning foreign affairs. Under normal circumstances, the tax audit is from the review and analysis of financial statements began. Because the first through the review and analysis of reports, you can make auditors fully aware of the economic activities and financial status of the business surveyed, and the relevant indicators and their correlation analysis and comparison, put forward the possible existence of steal, missing, wrong tax doubt and clues , For the official under the direction of specified inspection, to provide focus and reduce the scope of the inspection. However, it should be pointed out that auditors’ questions found during the examination of the statements can only be used as a reference. They can also refer to the accounts and other materials through the following households to understand the actual situation before finalizing the case.