Research On Tax Risk Management Of Pharmaceutical Enterprise

Tax risk is one of the important risks affecting the operation and development of enterprises.With the further application of tax big data,the level of tax collection and management in China has been continuously improved,and the tax risks faced by enterprises have gradually attracted the attention of management.As a special commodity,medicine has high technology content,long production cycle,and close relationship with the people.Therefore,pharmaceutical manufacturing enterprises face relatively strict supervision and complicated tax-related processing,making it a high-incidence industry with tax risks.In recent years,China has deepened the reform of the medical and health system,successively introduced the "two-invoice system" and "4+7 pilot cities" for centralized drug procurement,and promoted a number of policy measures such as drug price reduction and generic drug substitution,which have had a significant impact on the pharmaceutical industry,the tax-related risks of pharmaceutical manufacturing enterprises have increased sharply.Especially after the outbreak of the COVID-19,pharmaceutical manufacturing enterprises are facing great uncertainty in their business prospects,which objectively increases the probability of tax risks.Whether or not to carry out effective tax risk management has become an urgent problem for pharmaceutical manufacturing enterprises.Based on the relevant theories of tax risk management,this paper selects representative C pharmaceutical company as the research object,identifies and evaluates the tax risks that the company may face based on the company’s financial data and production and operation processes,and analyzes the external and internal reasons of the tax risks of C pharmaceutical company,and put forward the tax risk prevention and control suggestions and countermeasures for the identified tax risk points.