Research On Optimization Of YK Pharmaceutical Company's Tax Planning Strategy

With the development of The Times,tax planning has gradually become one of the important decision-making factors for enterprises to establish development strategies and management objectives.The pharmaceutical industry is an emerging industry encouraged and supported by the government.The operation of pharmaceutical enterprises and tax planning have their own characteristics.This thesis researches on the tax planning strategy of YK Pharmaceutical Company which will help the company to improve its R&D capacity,enhance its core competitiveness and maximize enterprise value.Based on the enterprise strategy,combined with relevant tax policies,the thesis optimizes the tax planning strategy of YK Pharmaceutical Company based on the research of YK Pharmaceutical Company's business and R&D model,combined with the characteristics of the pharmaceutical industry and the company's operating model.Taking YK Pharmaceutical Company's business process involving tax planning as a clue,combining with the characteristics of pharmaceutical companies,this thesis analyzes the main operating conditions,financial data and tax circumstance involving YK Pharmaceutical Company in recent years,and analyzes the shortcomings of YK Pharmaceutical Company's tax planning,to make corresponding plans.In the process of tax planning,YK Pharmaceutical Company should focus on improving the core competitiveness of R&D,based on the company's drug research and development strategy,and put forward tax planning and optimization plans from the aspects of technology innovation investment,employee option incentive,innovative information transmission,and tax risk prevention and control.In addition,tax planning and optimization measures are implemented in many aspects such as the identification of high-tech enterprises,the collection and amortization of R&D expenses,the preferential taxation of options,and deferred tax preferential policies,thus improving the core competitiveness of YK Pharmaceutical Company and realizing the company's healthy and rapid development goals.