Research On Tax Planning Of Pharmaceutical Manufacturing Industry Under The Background Of Tax Reduction And Fee Reductio

In order to increase market vitality and promote further economic growth,the Chinese government proposes to adhere to the work strategy of reducing taxes and fees,and continue to increase tax and fee reductions.The main beneficiaries of the tax reduction and fee reduction policy are the manufacturing industry and small and micro enterprises.The retained funds brought by the tax reduction and fee reduction to enterprises can not only maintain daily operations but also expand reproduction and promote market prosperity.The pharmaceutical manufacturing industry has always been attached great importance to people’s life and health.With the increasing attention of Chinese residents to life and health issues and the rapid development of my country’s population aging trend,the pharmaceutical manufacturing industry has received more attention and support from the state.,the sudden new crown epidemic is a test of the development achievements of my country’s pharmaceutical manufacturing industry.Under this circumstance,the pharmaceutical manufacturing industry should comply with the country’s policy intentions.On the premise of accurately understanding various tax and fee reduction policies,actively carry out tax planning work,reduce the tax burden of the industry,and maintain the rapid and healthy development of the pharmaceutical industry..Therefore,the theme of this paper is how the pharmaceutical manufacturing industry can carry out tax planning in combination with its own business conditions under the background of tax reduction and fee reduction,so as to provide a general coexistence planning direction for the pharmaceutical industry,and select the representative Weikang Pharmaceutical in the industry as a case.analyze.First,through the literature research method,it analyzes the policy effect of tax reduction and fee reduction,the necessity and existing problems of implementing tax reduction and fee reduction,and sorts out the tax planning methods of pharmaceutical companies in different business links.Secondly,it defines the related concepts of tax reduction and fee reduction,and tax planning,clarifies the goals and principles of tax planning,and provides a theoretical basis for the analysis of tax planning in the following chapters based on tax regulation theory,game theory and contract theory.Then,it sorts out the tax and fee reduction policies applicable to the pharmaceutical manufacturing industry,and points out some tax planning directions for the coexistence of the pharmaceutical manufacturing industry based on the taxation situation and business characteristics of the industry.Thirdly,taking Weikang Pharmaceuticals as an example,on the premise of accurately grasping the financial and operating conditions of the enterprise,a specific tax planning plan is given for the four core business links of enterprise procurement,production,R&D and sales.Finally,the research conclusions are drawn,and relevant suggestions are put forward for the tax planning of the pharmaceutical manufacturing industry under the background of tax reduction and fee reduction.To a certain extent,the research conclusions of the paper on the tax planning of Weikang Pharmaceutical help the pharmaceutical manufacturing enterprises to better grasp the dividends of the tax reduction and fee reduction policy,and provide tax planning ideas for the pharmaceutical manufacturing industry.