会计报表综合反映一段时间内的企业经营行为和资产负债情况，及现金流动情况。通过会计报表项目内容的分析以及表之间数据勾稽关系的核对，能够反映企业的业务内容和经营情况，如何利用并加强报表分析，是税务人员一直关心的内容，笔者从实践的角度加以总结分析，希望给大家一点启发。
一、如何正确认识会计报表
由于会计报表的编制经过了五道编制过程，即从经济业务本质到原始凭证，原始凭证到会计凭证，会计凭证到账目，账目到报表，从报表到合并报表（由于从税务稽查的角度仅关心的是纳税主体的业务，所以一般不关心合并报表），上述环节经过了人为的修饰，即事项的处理经过主观的判断，所以从税务稽查人员的角度，企业的会计报表是不可信的。但是借贷记帐方法本身有着特殊的作用即能够为企业的经济运行轨迹留下痕迹，其生命力已经经过了几百年的证实。任何经济事项只要入账，就会留有痕迹，从这点出发会计报表能够反映其入账的经济事实，即便部分企业规避一些规则，如窜用账户，不按规定编制报表等。
综上，作为税务人员应该怀疑的眼光看待企业编制的会计报表，合理的利用已有的会计报表事项，作为税务稽查的工具，科学分析，合理判断，找出检查突破口。
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
如何经济组织其生存都是趋利的，即收入超过投入，其存在必然有其支撑点，无非通过自身经营获利即企业本身，或者是通过关联方达到整体获利。
2. 企业有天然避税的取向
由于税收是国家强制参与经济分配，从利益分配的原动力出发，企业可以从地点、身份等各方面的选择进行规避，实现其自身利益的最大化，这是经济社会中普遍存在的问题。
3. 企业其避税的偏好的不一致。
企业主要区分为公众公司（即上市公司）与私有化公司，由于公众公司其追寻的的股东价值最大化，其主要的避税偏好，主要还是通过政策规定的差异性来进行；私有化公司追求其利润最大化，其主要的避税偏好除了利用各项政策外，还包括直接偷税，少申报收入，多列支出。
三、税收分析对会计报表的关注
直观的推理，税收是对发生的经济活动的参与分配，也就是会计报表中反映企业经营情况的损益表直接联系，通过损益表我们可以分析出企业的经营规模，效益，结合到税收直接的就是流转税与营业收入，所得税和利润的结合，通过与同行业的流转税的税负率比较我们分析出企业的整体税法的遵从度。
但是我们要注意到企业的主观税收违法行为，其实质还是体现在少作收入，多列成本。损益表中反映企业当期的经营情况，如果少作收入，在利润表中肯定不会体现，多列成本费用无法针对性的进行判断，所以会计报表的税收分析关注的重点不在损益表中，而是更主要的在资产负债表，因为借贷记账方法科目中，对应的科目不是损益类科目就是资产负债表类科目。
现金流量表是反映一定时期的现金流动情况，与税收无直接对应关系，一般作为辅助报表进行分析。
四、会计报表税收分析模式的选择
分析判断解读都存在一定的主观性，如何选择相关的分析模式，需要确定一种判断，前面的阐述我们已经明白，企业避税是主观的行为，所以采用已有的会计报表的分析模式方法都存在着一定的局限性，如何正确的选择税收分析模式，以达到有效的判断，减少检查工作量从而正确的指导检查重点和方案，有效打击税收违法行为。
笔者认为会计报表税收分析模式的建立或者称之为选择更多的建立在经济合理性基础之上。
经济活动的合理性，即与从事活动的出发点的统一，以及与经济活动规律相适应，具体涵盖：
1. 宏观合理性，即企业从业追求经济利益的最大化，其经营的出发点是未谋其利益，即经济学中经济人的概念。
2. 法律规章的合规性，即与其他法律的规定的重叠性，某些经济活动除与税法密切相关之外同其他经济法律相关，通常会涉及审批、审核、备案事项，相关的经济法对其经济行为进行规范，而税法对其经营成果进行分配 ，一般税法的规定处于后置。比如高新技术企业享受税收优惠必须企业取得高新技术企业资质证书等，但是由于目前中国法制观念不强，一般税法对相关审批审核也拥有自主审核权。
3. 经济活动的规律性，如体现为在市场价格看跌的情况下企业一般不会屯货居奇，对于非标件（通用件）的生产一般都有明确客户才会开始生产。
4. 商业活动的规律性，比如企业在经济活动中消费的金额一般是有整有零，企业在同一天开具发票，如果发票限额够，没有特殊的情况不会分几张发票开具，如果限额不够，一般会先顶额开具，其余再另行开具。
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
股东投资成立企业，其目的是为了获取最大的经济利益，才有了股东经济利益最大化的概念。如果企业持续亏损，股东为自己的利益应该会果断终止企业，以达到减少损失的效果。但是如果现实中出现企业长期亏损，股东还不断进行输血，还在扩大规模，股东在损失自己利益的同时其所追求的对价值得关注。
体现资产负债表中，企业未分配利润数为负数，所有者权益小于注册资本，资产总额却在扩大，其他应付款数在不断增加，而无应付票据或者短期长期借款。
税收一般推定为企业有帐外收入，采用虚列成本，套取资金的回流，其反映的是企业总体的纳税情况，需要结合特定的分析模式进行推定，认定。
（二）特定分析模式
1、屯货居奇模式
屯货居奇，即指看中货物的稀缺性，通过人为或者环境的因素造成货物的稀缺性，导致货物价格上扬，获取利益。在现在的商品社会里，由于信息沟通的渠道通畅，大部分商品都的价格看跌，同时企业追求资金的快速运转，以求利益的最大化。
所以屯货，即资产负债表日存货金额较大且大于实收资本，一般是不可能的，可以采取盘点的方式结合其他帐户的检查可以检查企业存货的真实性，查看是否企业有帐外收入不入账。
2、赊购模式
赊购即利用对供货商资金的占用，通过赊购存货扩大经营规模的模式。但是如果企业不能够垄断某种行业，某种渠道，其当期购买的存货不可能是全部赊购，一定是部分现金购买，部分赊购，如果企业本身资信程度不高的情况下，供货商为避免商业风险，一般会采取先付款后提货的模式，企业的能够赊购存货的可能性更小。
赊购模式的分析体现在资产负债表上，期末存货与应付帐款的关系，如果期末存货略大于或者等于小于应付帐款期末余额的，一般是不可能的。
通常的情况下，出现赊购模式分析的结果可能存在如下情况：
（1）暂估成本，发票到了二次进成本，达到多列成本；
（2）暂估成本，未能取得真实合法的票据；
（3）存在帐外收入，支付供货商货款未通过账面，未冲减应付帐款；
（4）虚列成本，购买发票，款项无法支付；
（5）将货款挂在应付帐款科目，不做或者延迟做收入；
采用赊购模式得出的结果应充分结合应付帐款帐龄分析，应付帐款明细帐分析进行检查。
3、定制定购模式
定制定购指企业的经营活动依照购货商的指定要求进行筹备存货的，在经济活动中体现为商业企业有下家才有上家，工业企业订单制生产，其有一定的普遍性。定制定购一般有合同约束其经营行为，交易行为变更性较小，其交易履行有法律保证。
定制定购为体现在资产负债表预付帐款，预收帐款，如果企业资产负债表上相关科目余额为零或者金额较小，一般企业未按照会计报表编制要求进行重分类，其报表的诚信度较低，需要结合往来款进行检查。
由于定制定购为商业的惯例，对预付帐款，预收帐款应该进行必要的帐龄分析，检查企业是否未按规定及时做收入，或者为延迟做收入故意不取得发票。
本文只是作为会计报表税收分析的初探，目的是报表使用者，包括税务人员，在现有资料（会计报表）基础之上，采用简单有效的方法，对企业税收风险形成一个整体的判断，从而正确认识企业对税法的遵从度，相关一系列的概念和方法还值得研究分析。
Accounting statements, tax analysis
Accounting statements reflect the time in the business and assets and liabilities, and cash flow. Through the accounting statement item content analysis and the table data between the articulation of the check, can reflect the enterprise business content and operation, how to use and to strengthen the analysis of financial report, tax staff have been concerned about the content, the author from the perspective of practice, summarized, want to give you some inspiration.One, how to have a correct understanding of accounting statementsAs a result of the preparation of accounting statements after five compilation process, namely from economic business essence to the original certificate, original vouchers and accounting documents, accounting vouchers to accounts, accounts to the report, from the statements to the consolidated financial statements ( as from tax perspective only concern is the main tax business, so generally don't care about consolidated financial statements ), the link after the modification, which deal with matters through subjective judgments, so from the perspective of tax inspectors, the enterprise accounting statement is not credible. But debit credit bookkeeping method itself has a special role for enterprises to the economic running track marks, its vitality after hundreds of years of proof. Any economic matters as long as is recorded, it will leave traces, from the point of view of accounting statements to reflect its recorded economic facts, even if some enterprises to avoid some of the rules, such as channeling account, not according to the provisions of prepared statements such as.In conclusion, as tax collectors should be viewed with suspicion in preparing financial statements of enterprises, reasonable use of existing accounting matters, as a tax inspection tools, scientific analysis, find out the reasonable judgement, check breach.In two, the presumed the accounting statements of enterprises tax risk assumptionThe 1 enterprise is hasten benefit.How economic organization whose survival is hasten benefit, namely income more than investment, its existence must be supported, but through its own operating profit namely the enterprise itself, or by related parties achieve integral profit.2 enterprises have natural avoidance orientationBecause taxation is a country mandatory participation in economic distribution, from interest distributive motive power of enterprises from the location, identity, the choice to avoid, to achieve its maximum of their own interests, this is the exists generally problem in economic society.3 enterprises in the tax preference inconsistency.Company is mainly divided into a public limited company ( listed company ) and privatization of the company, due to public company its pursuit of maximizing shareholder value, its main tax preference, mainly through the policy differences; privatized companies pursue the profit maximization, the tax preference in addition to the use of the policy, also to include a direct tax, less declared income, more expenditure.In three, tax analysis on accounting statements of concernIntuitive reasoning, the tax is to participate in the distribution of economic activities, is also reflected in the accounting statements of business profit and loss statement directly, through the profit and loss statement we can analyze the operation of the enterprise, benefit, binding to a tax is a direct tax and business income, income tax and profit, by with the same industry turnover tax burden ratio comparison we analyze the overall degree of compliance with the tax laws.But we must pay attention to enterprise 's tax illegal act, its essence is reflected in the low income, many cost. The income statement to reflect the enterprise current management situation, if less income, in the profit table must be reflected, many cost costs cannot be targeted to judge, so the accounting statements of the tax analysis focus on the income statement, but more important in the statement of assets and liabilities, because the debit and credit accounting method in course of, corresponding to subjects not loss subjects is the statement of assets and liabilities in subjects with class.Cash flow statement reflects the cash flow situation, with no direct relationship between tax, generally as an adjunct to statements analysis.Four, accounting statements, tax analysis mode selectionAnalysis and judgment of all have certain subjectivity, how to select the related analysis model, requires the identification of a judgment, the front elaboration we already know, tax avoidance is subjective behavior, so the existing accounting statement analysis mode methods have certain limitations exist, how to correctly choose the tax analysis model, in order to achieve the effective judgment, reduce the inspection workload to correct guidance to check focus and plan, effective against tax illegal act.The author thinks that accounting statements, tax analysis model or called the selection of more established in economic rationality based on.Economic activity rationality, and engaged in activities of the starting point of unity, and the law of economic activities to adapt, concrete cover:1 macroscopic rationality, the employees of the enterprises pursue the maximization of economic benefits, the starting point is not to seek the interests, namely economics economic person concept.2 legal and regulatory compliance, and the provisions of other laws of overlap, certain economic activities in addition to and tax law is closely related with other economic outside the law, usually involving the approval, approval, filing matters, related to the economic law on the economic behaviors, and tax law on the operating results of the distribution, general the provisions of the tax law in the post. As high-tech enterprises enjoy preferential tax treatment to enterprises to obtain high-tech enterprise qualification certificate, but because of the current Chinese legal idea is not strong, the general tax law to the relevant approval audit also has independent right to audit.The 3 rules of economic activity, as reflected in the market prices fall circumstances enterprises generally does not collect goods GUC, for non-standard parts ( parts ) production are generally clear client will start production.4 commercial activity regularity, such as the enterprise in the economic activities in the amount of consumption is generally have a whole and zero, enterprises in the same day the invoice, if the invoice amount enough, no special situation is not divided into several sheets of invoice, if the limit is not enough, usually the first parieto-frontal issued, the rest will issue.In five, several commonly used analysis model( a ) the whole analysisThe 1 marginal tax avoidance modeMarginal tax avoidance is to show the enterprise is underreported income, cost avoidance false listing of actual effect, the general tax burden ratio of its higher marginal tax the effect of higher.Combined with profit and loss statement, we can draw the enterprise value-added tax, the tax burden of enterprises tax avoidance the subjective desire is stronger, so the tax high enterprises should more attention.The 2 Shareholders' profit modelThe shareholders' investment set up enterprises, its purpose is to obtain the maximum economic benefit, only the shareholders of maximum economic benefit concept. If the enterprise sustained losses, the shareholders for their own interests should be decisive stop business, to reduce the loss effect. But if the reality of the enterprise is long-term deficit, shareholders also continued transfusion, are still expanding, shareholders in the loss of their own interests at the same time the pursuing of value concern.Embodiments of the balance sheet, profit number is negative, the rights and interests of the owners of less than the registered capital, total assets is expanding, the number is increasing in other accounts payable, notes payable or short-term and long-term loan.The tax is generally presumed to be enterprises have their income, using the virtual cost, raise fund backflow, which reflects the overall enterprise 's tax situation, requires a combination of specific model for presumed, cognizance.( two) the specific analysis model1, collect money to raise patternCollect goods GUC, refers to the fancy goods scarcity, through human or environmental factors caused by scarcity, leading to a goods prices, profit. In the commodity society, as a result of information communication channels open, most of the commodities prices fall, while enterprises pursue the rapid movement of funds, in order to maximize the benefits.So collect goods, namely the balance sheet date inventory amount is larger and larger than the paid-in capital, is generally not possible, can take inventory approach combined with the other account check can check the authenticity of the enterprise inventory, check whether enterprises have their income not paid.2, credit modelThe use of supplier credit fund, through credit inventory to expand the operation scale model. But if the enterprise is not able to forestall a certain industry, certain channels, the current purchase inventory cannot be the whole credit, must be part of the cash purchase, partial credit, if the enterprise credit level is not high, the supplier to avoid business risk, usually take the first payment after delivery mode, enterprises can purchase the possibility of a smaller inventory.Credit model analysis is reflected in the balance sheet, inventory and accounts receivable, if slightly less than the ending inventory is greater than or equal to the ending balance of accounts payable, is generally not possible.Typically, there on the mode analysis results may be any of the following situations:( 1) estimated the cost of the invoice arrives, two times of cost, reach many cost;( 2) estimated cost, failed to obtain the true and lawful bill;( 3) in their income, payment of suppliers does not pass through the book, not offset the payable;( 4) virtual cost, purchase invoices, payments to pay;( 5) the purchase price will be hung in the accounts payable account, do not do or delayed as income;Using credit mode the results should be fully integrated accounts receivable aging analysis of accounts, accounts payable subsidiary ledger analysis check.In 3, custom order modeCustom order refers to the business activities of enterprises in accordance with the buyer's specified requirements of preparatory inventory, in the economic activities of commercial enterprises of home is home, industrial enterprises in order of production, which has certain universality. Custom orders are generally to contract the management behavior, behavior change is less, the transaction performance is legal guarantee.Custom order as reflected in the statement of assets and liabilities accounts payable, accounts receivable, if the enterprise balance sheet related account balance is zero or the amount is small, the general enterprises are not in accordance with the accounting statement compiling requirements for reclassification, the statements of the integrity of the low, need to combine the accounts examination.Because the custom orders for business practices, the accounts payable, accounts receivable should undertake necessary analysis, check whether the enterprise fails to timely make income, or income for delayed deliberately not obtain invoices.This paper just as tax analysis of accounting statements, to users of financial statements, including tax officials, according to the available data ( statements ) basis, using a simple and effective method, to the enterprise tax risk to form an overall judgment, thus a correct understanding of enterprises on the degree of compliance with the tax laws, related to a series of concept and method worthy of study./