Pharmaceutical Manufacturers To Pay Expired Drugs Deal With Tax Issues

According to the factors such as population, notion, and economic interest etc., in China, there are a large quality of expired medicine still exist in the market and haven't been disposed properly. However, for now, we have not had set of regulations and laws that manage this issue effectively. Particularly, we lack of enough attention and basic laws for proper manner of disposing those expired medicine. As we all know that, if we do not manage them properly, expired medicine would cause pollution to soil, water, as well as the whole nature environment. There would also be an issue of greatly wasting nature resources. In the mean time, the expired medicine would be seriously harmful to health and life of our human being. From the perspective of environmental law, dumping expired medicine recklessly will violate the right of personality and the right of use in environment domain. In order to deal with above issues and protect the environment rights and social benefit, this thesis suggests that we could settle the problem by a solution of levying disposal tax. It is different from the way western countries deployed, which usually generates a solution implemented by enterprises themselves or relevant industrial associations. By taking into consideration of the situation in our country, it represents a way that includes government involvement to deal with the problem. This way is created based on the incomplete development of industry self-government and implemented by the method of taxation. By researching and analyzing from many respects, such as relevant theory, system, rules and regulations, this thesis expounds it'll be better that, as a kind of action tax, the medicine producer should be the taxpayer, and the expired medicine be the taxable objects.Start with the status quo of expired medicine in China, this thesis, which desperate in 5 parts, is completed by researching and consulting data as well as practical investigating. It gives a full explanation and analysis with following aspects, such as the necessity of levying disposal tax, the design of disposal tax factor, the management problem of the tax levy and how to use the fund from taxation. Hoping through the way of disposal tax, the problem of deposing expired medicine could be settled effectively, and this thesis could contribute to maintain public order and protect civil rights and the interests of society.