Research On Tax Risks And Countermeasures Of A Pharmaceutical Company

With the advent of the era of "Internet + tax" and "BT reforms to VAT" instead,countries have introduced a series of new tax policy,coupled with the pharmaceutical industry "two votes" gradual reform,for pharmaceutical companies,these new changes is both opportunity and challenge.Under the new situation,how to systematically carry out the tax risk prevention of the medical enterprise,becomes the problem that the medical enterprise needs to solve urgently.A pharmaceutical company,founded in 2003,mainly engaged in drug production,sales and research and development,as A large comprehensive high-tech enterprises,covering the pharmaceutical industry purchasing,production and sales of three link's core business,analysis of A pharmaceutical company tax risk and preventive measures is put forward,the pharmaceutical industry other enterprise has general reference and reference.Each economic business of an enterprise produces different tax obligations,and the performance of each tax obligation is accompanied by different tax risks.Only by finding the risk points of each link in the production and operation activities,and realizing each breakdown,can we build a tax risk system more fully and systematically.Especially in the "BT reforms to VAT" policy,A pharmaceutical company as A large-scale comprehensive pharmaceutical enterprise,annual procurement of raw materials,deducting VAT on purchase of fixed assets,the choice of inventory valuation method when processing production,drug sales oriented sales point to confirm,when three link potential tax risks exist in different degrees,how to carry out tax system and comprehensive risk prevention become A problem that nots allow to ignore.This article is based on the latest regulation tax policy and the latest medical enterprises,first of all,A pharmaceutical company procurement,production and sales of the three links of tax risk analysis one by one,and then put forward according to the existing tax risk one by one for each link of the targeted prevention countermeasures,at the same time for A pharmaceutical company of enterprise income tax,property tax and stamp duty tax risk prevention also proposed the rationalization proposal.In order to better and faster adapt to the new tax system and new environment,it will help enterprises to build a new system of tax risk prevention and improve their comprehensive strength and competitiveness.All in all,under the new tax policy and industry regulation,A pharmaceutical company from purchase to production to the sales,the three links loop in the loop,is indispensable.Only from purchasing,production and sale of three link synchronization in tax risk prevention,targeted tax risk prevention measures,can we truly achieve a comprehensive and systematic building under the new situation of tax risk prevention system,prompting enterprises seize the opportunity to meet challenges,bigger and stronger,sustainable development."His mountain,can offend jade",by means of A pharmaceutical company the problems of tax risk analysis and countermeasure research,hope for the pharmaceutical industry other enterprise in the aspect of tax risk prevention provide reference and reference.