Tax Risk Management Research For Pharmaceutical Industry

In recent years,our country's economy has been upgrading and the market transaction is becoming more and more complex,followed by the continuous updating of the tax policy and the stricter supervision policy.It makes the tax problem more and more complicated,and the problem of the tax risk management of the pharmaceutical enterprises is becoming more and more prominent.Pharmaceutical companies account for nearly 40 percent of major tax violations posted on the website of the state administration of taxation.This not only shows that the national tax control measures on the pharmaceutical industry are constantly strengthened,but also shows that the tax risk management problems in pharmaceutical enterprises are very prominent.The tax risk management of enterprises mainly includes risk identification,risk evaluation,risk response,etc.The tax risk that the enterprise faces is not terrible,the terrible is the enterprise and do not know the risk,so the most important ignore for the enterprise is the risk identification.The enterprise must attach great importance to the identification of tax risk,to analysis and evaluation tax risk,so as to avoid the loss caused by tax risk.Therefore,the study of risk identification is of great significance to the whole tax risk management.A lot of pharmaceutical enterprises have built their risk system,but for tax risk management ids not enough.The purpose of this paper is to analyze tax risk management.Using the tax burden ratio and the tax assessment index to examine the tax risks neglected in the original risk management of the enterprise,and using business processes to analyze specific tax risks.To find out the existing management problems and make suggestions on the current tax risk management of enterprises,in order to provide inspiration and reference for tax risk management in the entire pharmaceutical industry.