Research On Tax Risk Management Of A Medical Device Company

In recent years,the medical device industry has been found to be guilty of tax violations such as concealing income by falsely issuing value-added tax invoices,which has caused other medical device enterprises to pay more attention to tax risks and consider whether all kinds of activities conform to the provisions of the tax law.However,the economic business,products and services,customer relations and other aspects of the medical device industry are relatively complex,and there are many tax risks,And small and medium-sized enterprises in this industry account for the majority,and the tax risk management is not perfect.Based on this situation,this paper selects a representative a medical device company in the medical device small and medium-sized enterprises as the research object,analyzes its tax risk,in order to provide a reference for the tax risk management of medical device small and medium-sized enterprises.This paper first finds and analyzes the tax risk points of a medical device company from its R & D,raw material purchase,sales and after-sales,spot check and related transactions,then evaluates the tax risk of a medical device company on the whole by using the general indicators,value-added tax and enterprise income tax rate,and then finds a medical device from the above tax risk analysis The company has the problem of tax risk management.Finally,it puts forward some suggestions on the tax risk management of a medical device company,so that the company can avoid the loss caused by the tax problem in the future.The analysis of a medical device company's tax risk management case can bring the tax risk management reference to other companies in the industry and improve the tax risk management level of the medical device industry.