Research On Tax Compliance In My Country's Pharmaceutical Industry

Based on the “healthy China” national strategy,industrialization,urbanization,aging population,and younger diseases,the pharmaceutical industry has entered the fast lane of development.The scale of business and taxation scale has expanded year by year,and the development trend is good;but it is fast in the pharmaceutical industry.At the same time of development,due to various factors such as taxpayer compliance awareness,taxation department's collection and punishment,and other factors,tax compliance issues are highlighted.This paper studies the tax compliance of the pharmaceutical industry for manufacturing companies and wholesale and retail enterprises in the pharmaceutical industry chain.This paper first explains the concept of tax compliance and its influencing factors,including the definition of concept,basic theory,the game relationship between enterprises and tax authorities and the impact of tax system,tax administration and tax burden on tax compliance.Then,through statistical data analysis and comparison,found that the pharmaceutical industry in the past ten years,whether in the scale of business or tax scale is showing a trend of annual growth,but there are some tax problems;there are generally four forms of taxation and five influencing factors in the pharmaceutical industry.Thirdly,through the empirical analysis,it is concluded that in the selected sample enterprises,the use of models to assess the possible existence of tax non-compliance by some enterprises,the tax authorities need a high degree of attention;at the same time,three cases show that pharmaceutical enterprises will be through the acquisition of VAT invoices,hidden income,the use of tax incentives and other forms of tax evasion.Finally,in view of the tax compliance problem in the pharmaceutical industry,this paper proposes countermeasures to improve the tax compliance of pharmaceutical companies from the perspectives of enterprises and taxation departments: enterprises should raise their awareness of tax compliance and recognize the importance of tax compliance and tax evasion.The serious consequences should strengthen financial management,improve internal management system,improve the ability to assess financial risks and response,strengthen financial information construction,prevent corporate tax risks,improve the company's own tax compliance level,and achieve taxation in good faith;tax department as management With the service department,in terms of management,we should choose an auditing method that is more suitable for the pharmaceutical industry,strengthen the risk analysis and response capabilities,and provide more targeted taxation services for pharmaceutical companies.In addition,we must strengthen cooperation with other departments and build a tax credit system.In order to improve the tax compliance of the pharmaceutical industry,maintain tax fairness,and ensure the safety of national tax revenue.