Identification And Prevention Of False Invoices For Value-added Tax In Pharmaceutical Enterprises

Since China established the tax system with VAT as its core,VAT has officially entered the historical stage as a tax that accounts for half of China's tax base.China's value-added tax implements the “voucher deduction” policy,and the deductible evidence is a special invoice for value-added tax,which has the dual characteristics of taxation basis and deduction certificate.In recent years,pharmaceutical companies have become a high-risk zone.The State Administration of Taxation has for many years used the pharmaceutical industry as a key industry to crack down on the invoices for value-added tax.In the typical case of the eight major tax violations exposed by the State Administration of Taxation in 2013,pharmaceutical companies involved in the case as a major case to focus on exposure.It can be seen that it is very necessary and necessary to carry out in-depth research on the identification and prevention of the VAT special invoices for pharmaceutical e nterprises.In this paper,research is carried out on the hot spot of the special invoice for value-added tax of pharmaceutical enterprises.Firstly,the concept of the VAT special invoice and the basic model of pharmaceutical enterprise marketing are intr oduced.It shows that under the background of the “two-vote system” reform of pharmaceutical enterprises in China,the “motivation” of the special VAT invoices for pharmaceutical enterprises is more vigorous.In addition,the case of the virtual pharmaceut ical company's VAT special invoices published in the China Tax News is taken as the entry point.Through the in-depth analysis of the cases,the current special value-added tax invoices for pharmaceutical enterprises in China are vacated with gang speciali zation and behavioral violence.The means are concealed,open and centralized,and involve many medical consulting companies.They believe that the special invoices for value-added tax of pharmaceutical enterprises are open,there are no-buy transactions,the pure ticket-buying mode,the concealed sales virtual opening mode,and the ticket-selling separation mode.A virtual open mode.It is further concluded that the root cause of the invalidation of VAT special invoices for pharmaceutical enterprises is the driving force of the operation mode of the pharmaceutical industry,the imperfect value-added tax system,the lack of comprehensive taxation mechanism,the low tax compliance,and the special nature of the pharmaceutical industry.The interweaving of internal and external causes has caused the current situation of virtual spread.With reference to the domestic and international research on the prevention of VAT special invoices,the paper proposes to improve the identification and prevention of VAT special invoices for pharmaceutical enterprises.It is necessary to increase the precautions,precautions and post-attacks.Taking the case as an example,we will explore and identify effective measures to identify and combat the special invoices for value-added tax of enterprises,and strive to create a good tax environment for honesty and tax payment.