| In recent years,with the evolution of national economy and the escalation of the living standard,pharmaceutical circulation enterprises have developed rapidly and become a new tax source for tax administration.However,with the increase of the number of practitioners,the complicated circulation links and transaction subjects,the tax risks are increasing.Profit-driven,some pharmaceutical circulation enterprises adopt improper competition means such as profiteering purpose invoices,irregular linked business,commercial bribe,and kickback etc.to obtain “differentiation” competitive advantage.These problems have serious impacts on regular business enterprises,disturb market order,and breed serious industry corruption.The complication of this industry not only brings enormous pressure to the front desk service,but also increases the difficulty of tax collection and administration.Traditional tax administration mode cannot effectively meet the needs of tax collection and administration under the new situation.It is an urgent task to explore the new normal tax administration mechanism which is adaptive with the transformation of government functions.As an indispensable method to fair tax burden,create a good business environment,and regulate industry behavior,tax collection and management is a requisite measure under urgent need.In District J of Chongqing,pharmaceutical circulation enterprises are relatively concentrated.Through analyzing tax administration situation of pharmaceutical circulation enterprises in District J,the author attempts to put forward countermeasures in view of the problems existing in tax collection and management of pharmaceutical circulation enterprises in District J of Chongqing to improve the quality and efficiency of tax administration for pharmaceutical circulation enterprises and promote healthy development of the industry.Adopting literature research method,comparative method and case analysis method,this article analyses development and current situation of pharmaceutical circulation enterprises’ tax administration in China.Taking the situation of tax administration in the pharmaceutical circulation enterprise of District J in Chongqing as the first-hand information,the article makes an in-depth analysis of the specific problems and the causes of the tax management of the pharmaceutical circulation enterprises in district J.Combined work practices and research,the author found that problems existing in tax administration of pharmaceutical circulation enterprises in district J are mainly in five aspects: tax compliance degree,risk management system,information construction level,professional tax management level,talent quality.On the basis of these facts,the author puts forward specific measures for tax administration in pharmaceutical circulation enterprises in District J. |
