Research On Tax Planning Of DH Pharmaceutical Group

Tax planning has gradually become key consideration for company strategic development policy and management goal. Tax planning can’t do without the guidance of the enterprise strategic target which is subject to management environment and management. The pharmaceutical industry is the country vigorously support the development of industry, the tax planning has its own characteristics. Based on DH pharmaceutical group as an example, this paper in order to realize the enterprise value maximization as the goal, use the latest tax laws and tax preferential policies with enterprise strategy, on the basis of analyzing the DH pharmaceutical group business model, according to the characteristics of the pharmaceutical industry and the group’s management pattern, has carried on the tax planning to DH medical group. In this paper, the basic concept of tax planning is that the group has played an important part in the production and business operation activities and major tax matters to design the corresponding planning scheme and analyses the corresponding some risk, finally, the planning scheme will put forward its own opinions or suggestions. The content of the planning in the development of the business order gradually thorough, from the initial funding, to product development and production and sales, the last is to realize the distribution of the profits, covers the medicine enterprise the whole value chain while including different planning methods in practical application are analyzed. This paper would provide the reference with the company which has the similar business model for their tax planning.