Research On Tax Risk Management Of Pharmaceutical Enterprises

With the advent of the "Internet + taxation" era and the implementation of a new round of tax reform,as well as the advancement of the "two-vote" reform in the pharmaceutical industry,pharmaceutical companies are facing new opportunities and challenges.Under the new situation,how to carry out tax risk management comprehensively has become an urgent problem for pharmaceutical companies.M Pharmaceutical company is a comprehensive pharmaceutical company that covers the three core businesses of R&D,production and sales of pharmaceutical products.It can fully reflect the tax risk of all aspects of pharmaceutical business operations,so it has the typicality of research.M pharmaceutical companies will have corresponding tax obligations in all economic operations in the course of business,and each tax liability is accompanied by tax risks.Finding the risk and take targeted precautions can reduce the tax risk of the company.This paper analyzes the tax risk status of M pharmaceutical company,systematically expounds the elements that caused tax risks and internal elements of the company,and further proposes tax risk prevention measures for M pharmaceutical companies in combination with tax risk management theory.The key to preventing tax risks lies in timely identify and evaluate tax risks,determine the company’s tax risk points according to the possibility of tax risks and the extent of their impact,deal with tax risk events in the corresponding business links,reduce the company’s tax burden costs,and improve tax risk prevention and control capabilities.Through the analysis of tax risk issues and tax risk management recommendations of M pharmaceutical company,it is hoped that it can provide reference for other enterprises in the pharmaceutical industry to carry out tax risk management.