Research On The Construction And Evaluation Of Tax Risk Identification Index System Of GK Pharmaceutical Circulation Enterprises

The contribution of pharmaceutical circulation industry to China’s tax revenue and its impact on people’s daily life are of great significance.At present,the laws,regulations and supervision system of China’s pharmaceutical circulation industry have been basically established,and the pharmaceutical circulation system has gradually formed.However,at the same time,some problems have also been exposed in the pharmaceutical circulation industry,such as rebate,non-standard conference fees,advertising expenses,and a series of tax problems such as the non deemed sale of donated drugs.At the same time,since the introduction of relevant pharmaceutical industry policies such as "two ticket system" and volume purchase,the state has begun to severely crack down on the situation of multi ticket deduction,interest distribution and complex intermediate circulation links existing in enterprises,which has put forward higher requirements for the development and operation of pharmaceutical circulation enterprises.The tax authorities have strengthened the monitoring of pharmaceutical circulation enterprises,and pharmaceutical circulation enterprises are facing unprecedented regulatory pressure,In the face of such an environmental background,pharmaceutical circulation enterprises need to further analyze tax related problems and find ways to prevent and resolve risks.Based on the above background,this paper and takes“Tax risk”as the foundation to analyze and study the case.this paper constructs a tax risk identification index system to judge the tax risk points of enterprises.First of all,through on-the-spot investigation,we understand the basic situation,business situation,tax situation and the current situation of tax risk management of GK enterprises;secondly,through combing the influencing factors of tax risk of GK enterprises,based on the enterprise’s own situation,constructing a tax risk identification index system based on five elements of external environmental index,internal environmental index,management information communication index and financial operation performance index,and using analytic hierarchy process and expert scoring method,finally,according to the result of the weight calculation of the index,the tax risk identification indexes of GK enterprises are ranked,and the tax risk identification indexes of GK enterprises are ranked,based on the result of evaluation and analysis of tax risk index of GK enterprise,this paper gives some suggests,such as perfecting the tax invoice management system,strengthening the basic work requirements of tax,constructing a smooth communication channel of tax risk information,perfecting the index system of risk identification and dealing with tax risk in time.