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论文编号：	12345
作者编号：	2320170747
上传时间：	2021/6/8 10:12:12
中文题目：	D医药企业税务风险管理研究
英文题目：	Research on tax risk management of D pharmaceutical enterprises
指导老师：	张继勋
中文关键字：	税务风险管理；医药企业；两票制；营改增
英文关键字：	tax risk management; pharmaceutical corporation; Reform of two vote medical system; Replacing business tax with value added tax
中文摘要：	医药行业作为国民经济的重要组成部分，为我国经济发展做出了长足的贡献，伴随我国经济“双循环”的大战略，医药企业在目前的财政收入体系中占有较大比重，是税收的主要来源之一。然而，医药企业依法纳税意识淡薄、经营模式不规范，行业内外监管措施乏力、行业税收管理方式滞后等问题仍较为突出，这严重影响了行业的健康发展。随着国家进一步深化卫生体制改革，不断推动公立医疗机构在药品采购中实行“两票制"，医药企业如何规避行业税收风险，是一个值得我们深入研究的课题。 本文选择D医药公司为研究对象，在风险管理理论的思想下对企业面临的税务风险以及可能规避风险的体系构建与运用开展研究，剖析了D医药企业的涉税情况，定性和定量地分析了该公司的风险管理特征，同时进一步优化了D医药企业税务风险管理体系各要素的操作思路，旨在对 D医药企业税务风险管理加以控制。 本文结合 2017 版 COSO-ERM 的管理理念，依托应用广泛的全面风险管理理论，通过分析D医药企业财务报表和年度纳税情况，对其税务管理风险存在的问题进行分析。全文共分为五个部分：第一部分绪论，介绍本文探讨的问题以及论文的研究方法。第二部分是税务风险管理的相关理论综述。主要是国内外税务风险管理的专家学者的研究成果的概述，着重于税务风险管理的研究，同时引入税务局《千户集团税收风险管理工作规程》的风险管理理论。第三部分介绍D医药企业税务风险管理现状。主要是D企业介绍、年纳税情况和D企业现行的税务风险管理流程以及发现的问题，包括：企业风险管理环境、税务风险识别过程以及现有应对部门设计风险控制体系，并分析了D企业在税务风险管理中存在的问题以及问题产生的原因。第四部分是D医药企业根据分析的问题，从建立起与时俱进的风险管理的整体框架、建立立体的税务风险规避模型和适当引入合同销售组织(CSO)三个措施提出改进的意见。第五部分研究结论和展望。
英文摘要：	As an important part of the national economy, the pharmaceutical industry has made great contributions to China's economic development. With the "double cycle" strategy of China's economy, pharmaceutical enterprises occupy a large proportion in the current financial revenue system and are one of the main sources of tax revenue. However, there are still some problems in pharmaceutical enterprises, such as weak awareness of paying taxes in accordance with the law, non-standard business model, weak internal and external regulatory measures, and backward tax management mode, which seriously affect the healthy development of the industry. With the further deepening of health system reform and the continuous promotion of public medical institutions to implement the "two ticket system" in drug procurement, how to avoid the industry tax risk of pharmaceutical enterprises is a subject worthy of our in-depth study. In this paper, D pharmaceutical company is selected as the research object, under the thought of risk management theory, the tax risk faced by the enterprise under the "two vote system" and the construction and application of the system to avoid the risk are studied, the tax related situation of D pharmaceutical enterprise is analyzed, the risk management characteristics of the company are analyzed qualitatively and quantitatively, and the tax risk management system of D pharmaceutical enterprise is further optimized The purpose of this paper is to control the tax risk management of D pharmaceutical enterprises. This paper adopts the research method of theory and practice, combined with the management concept of coso-erm 2017, relying on the widely used comprehensive risk management theory, analyzes the problems existing in the tax management risk of D pharmaceutical enterprise by analyzing its financial statements and annual tax payment. The full text is divided into five parts: the first part is the introduction, which introduces the problems discussed in this paper and the research methods. The second part is the theory review of tax risk management. It mainly summarizes the research results of domestic and foreign experts and scholars on tax risk management, focusing on the research of tax risk management. At the same time, it introduces the risk management theory of "working procedures for tax risk management of thousand households group" of the tax bureau. The third part introduces the current situation of tax risk management of D pharmaceutical enterprises. It mainly introduces D enterprise, the annual tax situation, the current tax risk management process of D enterprise and the problems found, including: enterprise risk management environment, tax risk identification process and the existing response department design risk control system, and analyzes the problems existing in the tax risk management of D enterprise and the causes of the problems. The fourth part is D pharmaceutical enterprises according to the analysis of the problem, from the establishment of the overall framework of risk management with the times, the establishment of three-dimensional tax risk aversion model and the appropriate introduction of contract sales organization (CSO) three measures to put forward suggestions for improvement. The fifth part is the conclusion and prospect.
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