Research On The Problem Of False Invoicing Of VAT In Pharmaceutical Enterprises Under The Double Invoice System

In recent years,pharmaceutical enterprises have participated in a high number of cases of fictitious VAT invoices.Almost all pharmaceutical companies have appeared in the virtual open cases announced each year by the State Administration of Taxation and various places.At the same time,in 2018,the pharmaceutical industry implemented a two-vote system.Relevant policies and regulations mainly require pharmaceutical enterprises to conduct "five unified" management of bills,tickets,goods,accounts,and funds in Bill management.In order to ensure the authenticity of the transaction to prevent the occurrence of false invoicing,so as to achieve the purpose of reducing the circulation of drugs and drug prices.However,at the implementation level of the two-vote system,many pharmaceutical enterprises can not cope with the huge invoice risks due to cost,concept and technology.In addition to the common false opening situation,the virtual issuance of value-added tax special invoices in the pharmaceutical industry also uses the CSO’s high open value to offset the change from the low return point before the two-ticket system to the two-ticket system.Although the launch and upgrading of the Golden Tax Phase III project have brought great shock to the pseudo-CSOs,there are still some problems in the economic development process.This article is through a medical company’s false case analysis and the latest two-vote policy interpretation to analyze the pharmaceutical industry false value added tax special invoice problemThis paper firstly summarizes the tax compliance theory and the theory of social credit mechanism,the status of the domestic value-added tax system and the previous research results.As well as China’s value-added tax characteristics and special functions of value-added tax special invoices combined with the reform of the two-ticket system and the third phase of the gold tax to explain the virtual issuance of value-added tax special invoices in pharmaceutical enterprises and analysis.Because VAT invoice is the characteristic of China’s VAT,there is no tax control in the form of ticket abroad,and there is also a lack of relevant research.In this paper,we use Leshan Health Pharmaceutical Co.,Ltd.of Sichuan Province as a case study to analyze the empirical research on the virtual opening of special tickets in the pharmaceutical industry.How to close the loopholes and better practice the two-vote reform of the pharmaceutical industry is worth our thought.