Research On Tax Risk Management Of Pharmaceutical Manufacturing Industry

In recent years,with the rapid development of society and economy,China's tax laws and regulations system has been continuously improved,tax enforcement actions and taxation management methods have been continuously standardized,and taxation by law has become the most basic guiding ideology and principles of collection and management of tax authorities.Since the pilot program of self-employment reform,the tax authorities have actively promoted "Internet + taxation",comprehensively completed the third phase of the Golden Tax Project,built a new system of value-added tax invoice management,strengthened tax risk management,implemented hierarchical classification management,and innovated large enterprise tax management,deepening the tax audit reform,promoted the integration of the national tax system and the local tax system that has become an important tax reform with the greatest impact and far-reaching significance since the reform of the tax-sharing system in 1994.The effective improvement of the tax collection and management capabilities of tax authorities and the tax risks arising from the increasingly complex external and internal environment of corporate management continue to attract the attention of all sectors of society.According to the latest national economic industry classification(GB/T 4754-2017)in 2017,the pharmaceutical industry includes eight categories,and new pharmaceutical excipients and packaging materials have been added on the basis of original seven categories of GB/T 4754-2011.The pharmaceutical industry plays an important role in China's economic and social fields,and is closely related to people's lives and physical health.In recent years,with the rapid development of the pharmaceutical industry and some problems in the pharmaceutical production and distribution industry chain,the state has introduced a new "two-ticket system" for the purchase and sale of drugs,which has compressed the circulation of drugs,and some pharmaceutical manufacturing enterprises are changing their sales patterns.Under the background of the important transformation and change of national deepening reform,S Pharmaceutical Company has been growing in scale and gradually formed a cross-regional business development model.However,at present,tax risk has become an important content and core link of enterprise risk management.Effective tax risk management can be an important means to reduce production and operation costs,enhance its core competitiveness,and promote sustainable and healthy development of enterprises.Firstly,this paper summarizes the related scholars' research on tax risk and its management,and introduces the general situation of pharmaceutical industry,production technology,tax-related risk points,the impact of "two-ticket system" and tax reform on pharmaceutical manufacturing industry,as well as the basic production and operation situation,financial and tax situation of S Pharmaceutical Company.Then,the paper makes a detailed tax risk analysis from the organization and management structure,financial statements and tax management of S Pharmaceutical Company,at the same time,the external tax risk of S Pharmaceutical Company is sorted out.This paper points out a series of issues that the company's tax risk management concept needs to be changed,tax risk awareness is not strong,the hazard awareness of the VAT special invoice is insufficient,the tax risk management system needs further improvement,the tax risk management organization is missing,the professional competence of tax personnel needs to be strengthened,tax risk identification and assessment methods need to be further improved.Finally,the article uses a series of specific measures such as deepening the tax risk management concept of S pharmaceutical company,establishing and perfecting the tax risk management system of S pharmaceutical company,actively solving the problems in the management of production and operation tax risk,and improving the tax risk management method,which aims to promote S Pharmaceutical Company to actively pay attention to tax risks,avoid tax risks,strengthen tax risk management,pay taxes reasonably according to law,operate legally,and improve tax compliance consciousness.