Research On Tax Risk Assessment Of Pharmaceutical Company

With the continuous improvement of domestic and international tax laws and the strengthening of tax administration,tax risk has become one of the important issues that enterprises must face.Especially in the context of intensified competition in the industry,the impact of tax risk on enterprises has become more obvious.a pharmaceutical company is a well-known pharmaceutical company with a wide range of businesses involving a variety of tax types,but there are still deficiencies in tax risk management.At the same time,there is a high degree of uncertainty in the tax policies of the pharmaceutical industry,which has a significant impact on the operational stability and development strategy of Pharmaceutical Company A.To address this issue,this thesis develops the theoretical basis and methodological framework of this study by reviewing relevant literature on tax risk management and quantitative evaluation at home and abroad,and combining tax risk management theory,risk management theory related to the official version of the Enterprise Risk Management Framework 2017,the Guidelines on Tax Risk Management for Large Enterprises(for Trial Implementation)issued by the State Administration of Taxation,and other relevant literature to A Pharmaceutical The theoretical basis and methodological framework of this study were developed to study and assess the tax risks of A Pharmaceutical Company,aiming to provide a scientific approach to tax risk management for enterprises.Firstly,the definition and characteristics of tax risk are explained,the general methods of tax risk evaluation are introduced,and the relevant contents of fuzzy hierarchical analysis,including fuzzy judgment matrix and hierarchy,are highlighted.Secondly,a review of the relevant literature on tax risk management and quantitative evaluation at home and abroad is combined with an analysis of the current situation of tax risk management and evaluation of A Pharmaceutical Company,and the main problems of the company are pointed out.Then,the tax risk evaluation system of A Pharmaceutical Company was constructed using fuzzy hierarchical analysis technique,and the Delphi expert scoring method was used to construct the hierarchical structure of tax risk evaluation indicators,including qualitative indicators and quantitative indicators.Finally,the fuzzy hierarchical analysis was applied to conduct a comprehensive evaluation of the tax risk of A Pharmaceutical Company and make judgments based on the classification criteria of the evaluation results.By taking into account the interaction and weighting relationships between multiple evaluation factors,the tax risk of the enterprise can be assessed more accurately,and is more scientific and objective than the traditional qualitative assessment method.The result is that A Pharmaceutical Company faces greater risks in the areas of procurement management,financial and taxation control ability and tax collection and management environment,and the overall degree of risk is high,which is at the higher risk level of four in the tax risk scale.By evaluating the tax risks of A Pharmaceutical Company,we reveal its tax risk problems and their causes,and propose corresponding risk management strategies to help the company better cope with tax risks,ensure its business stability and sustainable development,and provide reference for pharmaceutical companies to carry out tax risk evaluation.