Research On Tax Risk Assessment Of Large And Medium-Sized Pharmaceutical Manufacturing Enterprises

Pharmaceutical manufacturing plays an important role in promoting China’s economic and social development,and is closely related to people’s daily life and health.Affected by the epidemic,the development of various industries is at a standstill,but pharmaceutical manufacturing enterprises are growing in reverse,and the overall market value has reached a record high,which has increased the attention of the economic market and government departments to the pharmaceutical manufacturing industry.With the great improvement of tax collection and management ability of tax authorities and the increasingly complex external and internal environment faced by pharmaceutical manufacturing enterprises,the tax risks exposed by related enterprises have attracted more and more attention from their own managers and tax authorities.Studying the tax risks of pharmaceutical manufacturing enterprises can help enterprises to master and control the potential tax-related risks as a whole,further reduce the tax burden and promote their more stable and healthy development.This paper starts with the research status of tax risk and tax risk evaluation by experts and scholars at home and abroad,and combines tax compliance theory,risk management theory and internal control theory to analyze the pharmaceutical manufacturing enterprises,so as to study the tax risk evaluation status of large and medium-sized pharmaceutical manufacturing enterprises.Adopting the mature and commonly used analytic hierarchy process,combining qualitative analysis with quantitative analysis,this paper selects13 risk indicators in five categories of pharmaceutical manufacturing enterprises in the daily production and operation process,such as production and sales,profitability,operational capacity,tax burden,agricultural product deduction,etc.,and establishes a general tax risk evaluation model for large and medium-sized pharmaceutical manufacturing industries.The model is applied to the case enterprise H Company,and the tax risk of the case company is comparatively analyzed and evaluated with the overall situation of the industry,which objectively reflects its tax risk.In the research process of this paper,the financial data of pharmaceutical manufacturing enterprises are collected and sorted by means of the“The Third Golden Tax Project” tax collection and management system,and the tax risk status of case enterprises is compared with other enterprises of the same type in the same region by means of qualitative analysis and quantitative evaluation,so as to clarify the manifestations and influence degree of tax risk of case enterprises,and put forward relevant improvement suggestions in combination with the actual situation of case enterprises,enhancing risk prevention awareness,strengthening tax-related process control,strengthening key tax supervision,etc.,so as to continuously strengthen tax risk prevention and promote the standardized and healthy development of enterprises.