In the past, the finance and taxation staff thought that the important prerequisite for doing a good job in tax payment was to master the tax law, but the investigation found that this was not the case. Suppose a college student who has just finished the examination of certified public accountant or certified tax accountant is full of tax clauses in his mind, but he may be at a loss when facing financial statements, and he doesn't know the business information and tax-related information revealed behind each indicator. How will the tax authorities think and associate with these indicators? Without the accumulation of experience, there is no way to analyze and judge, and there is still a big gap from competent tax administrators. Therefore, it is necessary to change the idea of tax risk management from paying attention to the study and understanding of tax law to paying attention to and analyzing the company's tax-related financial indicators.

At present, the State Taxation Bureau, Local Taxation Bureau and other systems have also promised that the on-site inspection of an enterprise should not exceed once in principle. In the document led by State Taxation Administration of The People's Republic of China, a large number of on-site inspection items were cancelled. It is also the taxpayer's responsibility to declare and submit information to the tax authorities. Tax authorities use information technology to capture business information and tax-related information through their administrative network, and track, analyze, screen, monitor and judge the information of enterprises. The supervision of enterprises by tax authorities should be changed to background information analysis, and enterprises should also adjust their internal tax risk management.

Two, how the tax authorities from the accounting statements to explore tax doubts.

Tax authorities have the concept of hierarchy when constructing indicators. In financial analysis, the famous DuPont financial analysis system has a core index, which is the return on net assets; Under the return on net assets, there are two levels of indicators (asset-liability ratio, return on assets, etc.). ), the financial indicators are decomposed layer by layer. The tax authorities also adopted the same idea when constructing the risk analysis index system of tax assessment.

Usually, the tax authorities consider the tax rate as the core indicator, which will capture the industry average tax rate. After that, each enterprise also needs to think about the two core indicators. For example, in the analysis of value-added tax, the most important factor affecting the tax amount is obviously the gross profit margin. Pharmaceutical enterprises and tobacco enterprises pay more taxes because of their high gross profit margin, while traditional textile enterprises pay less taxes because of their low gross profit margin. In enterprise income tax, although the gross profit rate is directly related to the tax burden, the expense rate is also the decisive factor of income, so the tax authorities also pay attention to the operating expense rate.