Study On Tax Risks Of Related Enterprises In Each Link Of Pharmaceutical Circulation

After more than 40 years of reform and opening up,great achievements have been made in China's economic and social development.The quality of life of the people has been significantly improved.At present,China has basically established the legal framework and regulatory system in the field of drug distribution,significantly improved its ability to guarantee drug supply,and preliminarily formed a drug distribution system covering both urban and rural areas with multiple ownerships and complementary business modes.But at the same time,some problems have been exposed in the development of the pharmaceutical industry,such as illegal drug business rebates,drug pricing mechanism has not yet been built,and low market concentration in the drug circulation field and other non-tax problems.There are also a series of tax problems such as non-standard meeting expenses cannot be deducted before tax,excessive advertising expenses cannot be deducted before tax,and input VAT is not fully deducted to increase the VAT tax burden.These tax-related problems,in the medical circulation of all links of the relevant enterprises are different degrees of existence;If these problems are not fundamentally addressed,they will inevitably lead to huge tax risks.This article mainly around the pharmaceutical production enterprises,pharmaceutical distribution enterprises and hospital sales tax issues involved in the study,by using data analysis,case analysis,each link,analyzes our country medicine circulation related enterprises,the number of business behavior as a result of a series of tax-related risks,analyze the fords the tax risk,exploring resolve risk countermeasures.This paper consists of six chapters.The first chapter is the introduction,which mainly elaborates the research background and significance,literature review,research methods,possible innovation and deficiencies.The second chapter is theoretical analysis,The third chapter mainly summarizes the medicine circulation involves specific links and related tax related enterprise.The fourth chapter analyzes the possible tax risks and risk sources of relevant subjects in each link of medical circulation under the "channel" and "mercenary" medical circulation modes.Chapter 5 for medicine circulation industry in the circulation of the tax risk,form a complete set of strategies including: completely cut off medicine circulation of each subject in the improper interests especially hospital doctors,grey,the introduction of a tax professional support services,establish and improve the risk assessment mechanism,strengthen the benign communication with the tax authority,establish strict invoice audit system,accomplish beforehand prevention,tracking,later for filing,the rational use of the preferential tax policy,appropriate for tax planning.In the last chapter,the tax service demands of pharmaceutical circulation related enterprises include providing industry tax risk guidance,cooperating with industry associations to broaden tax publicity channels and further targeted tax reduction and fee reduction.