Research On Tax Planning Of Pharmaceutical Enterprises With ZR Company As An Example

The pharmaceutical industry is one of the most relevant people's lives.As one of the most important industries in the global economy,the pharmaceutical industry is known as the "eternal sunrise industry".China's pharmaceutical products sales market is still within the main needs.After joining the WTO,China has become the first choice for foreign pharmaceutical companies.Such changes are unprecedented in China's pharmaceutical industry.The transfer of production to China's pharmaceutical companies not only bring order and profit,but more importantly,the international rules,advanced equipment,environmental protection,safety and quality concepts,as well as the awareness of patent protection.Enterprises as taxpayers,want to reduce the tax burden is understandable.However,how to reduce the tax burden,how to maximize the benefits,which requires tax planning.Tax planning is an important part of today's business management,in addition to help enterprises reduce the tax burden,there are many other positive effects.From the enterprise point of view,tax planning can not only reduce the corporate tax burden,but also to improve the level of financial management and management of a major driving force.Besides,from the long-term and overall perspective,tax planning will not only reduce the total amount of tax revenue,or even increase the total national tax revenue.In this paper,the pharmaceutical industry as the research background,pharmaceutical companies as the research object.Combined with the theoretical knowledge of tax planning,tax laws and regulations,industry background,combined with the actual situation of ZR company.Analysis of the company's tax environment at this stage,the tax planning of the operating space and other basic factors,the establishment of a set of pharmaceutical companies for tax planning.First,the paper makes a general overview of the basic situation of the pharmaceutical industry,indicating the importance of the pharmaceutical industry in the national economy.After the introduction of the basic theory of tax planning,the use of principles,common methods,planning objectives,etc.,for the latter case analysis to lay a good foundation.Finally,according to the characteristics of the pharmaceutical industry,starting from the research and development,production and sales of ZR company.Planning for special international business and domestic business.By comparing the tax burden,the overall benefits,the enterprise value of different programs,or comparing the benefits and costs of the same program,select the appropriate tax planning program.As a result,the feasibility and practicability of the proposed planning system have been tested.