Research On Tax Planning Of Pharmaceutical Manufacturing Enterprises

In recent years,due to the development of economy in China,the pharmaceutical manufacturing industry has also experienced explosive growth.People's increasing health requirements make the whole pharmaceutical industry flourishing and facing rare historical development opportunities.At the same time,the government has also implemented more and more stringent regulatory measures for the health industry.Therefore,pharmaceutical manufacturing enterprises need to constantly strengthen their internal management.In the operation and management of enterprises,the role of tax planning is becoming increasingly prominent.Enterprises should actively deal with tax planning,and be able to scientifically manage and control enterprise tax from the perspective of financial management,so as to reduce the tax burden of enterprises in an all-around way,so as to consolidate the economic foundation of enterprises and enhance their ability to cope with fierce competition from outside.Based on the research results of tax planning and financial management at home and abroad,combined with the characteristics of pharmaceutical manufacturing enterprises,and within the framework of current tax regulations and macroeconomic policies,this paper tentatively combines tax planning with financial management to analyze and study the tax planning behavior of pharmaceutical manufacturing enterprises in financing,investment and profit distribution strategies.The tax planning method suitable for pharmaceutical manufacturing enterprises is proposed to achieve the overall goal of financial management while tax planning.The main contents of this paper are as follows:Part ?: Introduction.This paper mainly introduces the background and significance of tax planning research in pharmaceutical enterprises from the perspective of financial management,the review of domestic and foreign research status,as well as the content and research methods of this paper.Part ?: the basic theory of tax planning and tax planning based on the perspective of financial management.This paper mainly introduces the concept,objectives and principles of tax planning,and provides a theoretical basis for the following contents.Part ?: Tax planning analysis of pharmaceutical manufacturing enterprises based on financial management.According to the industry characteristics of pharmaceutical enterprises,and according to the links of their financial management activities,this paper expounds the application scope and method selection of tax planning in financing,investment and profit distribution activities of pharmaceutical manufacturing enterprises,and comprehensively considers the tax-saving benefits brought by tax planning and the increase of other kinds of costs caused by it,as well as some financial and non-financial problems and risks.Part ?: A case analysis of X Pharmaceutical Company.This part will use tax planning method based on financial management in practical cases.Firstly,the financial operation and tax-related situation of X company are analyzed.Then,the tax planning scheme is designed and compared from the aspects of investment,financing,business activities and so on according to X company's own characteristics.Part ?: Research summary and enlightenment.This paper summarizes the research of the full text and puts forward the points to be improved.Through the analysis and research of this paper,the idea of enterprise tax planning is optimized.Tax planning of pharmaceutical manufacturing enterprises from the perspective of financial management can help guide pharmaceutical enterprises to avoid short-term behavior that only maximizes tax savings.Analyzing the national macro-policy and industry economic environment,rationally organizing production factors,optimizing the allocation of resources,analyzing and studying the tax planning behavior of pharmaceutical enterprises in financing,investment and profit distribution strategy,and finding out the tax planning method suitable for pharmaceutical enterprises,so as to achieve the overall goal of financial management while tax planning.This paper combines the case of X Pharmaceutical Co.Ltd.to analyze,which is conducive to the application of theory in specific practice and provide a reference.