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论文编号：	12357
作者编号：	2320180809
上传时间：	2021/6/9 13:09:30
中文题目：	S制药公司税务风险管理研究
英文题目：	Research on Tax Risk Management of S Pharmaceutical Company
指导老师：	郝臣
中文关键字：	医药制造；税务风险；税务风险管理
英文关键字：	Pharmaceutical Manufacturing；Tax Risk；Tax Risk Management
中文摘要：	医药制造行业随着经济的前进而不断发展，对我国的经济而言十分重要。尤其是近年来，“营改增”的全面改革，完善了增值税的抵扣链，严格控制票、物、钱三者统一；“两票制”的正式推行，税务机关将检查重点逐渐放到了医药制造业当中，因此对该行业的企业进行税务风险的分析十分必要。 本论文采用了文献综述法、资料搜集法结合案例分析法，选取了某市最具有代表性的医药制造企业S制药公司，首先整理了有关税务风险、税务风险管理和税务筹划等相关理论文献，充实理论知识，随后搜集到该公司的业务模式、机构设置、涉税情况、财务报表等相关信息，然后分税种对该公司的税务风险进行分析，发现S制药公司在代扣代缴个人所得税、费用的列支和扣除、收入的确认与计量、增值税进项税额的抵扣和销项税额的集体等方面存在税务风险。随后结合企业实际，找出S制药公司在税务风险管理中存在的问题，比如机构设置存在缺陷、缺少税务筹划、缺乏有效监督机制、岗位职责分工不够清晰以及税务风险管理与实际工作脱节等，并从内外两方面分析原因。而后，对于S制药公司存在的税务风险，提出了改进建议，包括加强税务风险管理意识、完善税务风险管理体系、优化各涉税环节风险等。最后，得出文章的结论并展望。 目前，我国对税务风险的研究，主要集中在房地产、进出口贸易等行业，医药制造业的税务风险管理研究则较少被提及。希望可以把本论文的研究结果，应用到实际中去，做到理论和实践的结合。
英文摘要：	The pharmaceutical manufacturing industry continues to develop with the advancement of the economy, which is very important to our country's economy. Especially in recent years, the comprehensive reform of the "VAT reform" has improved the value-added tax deduction chain, and strictly controlled the unification of invoices, goods and money; the official implementation of the "two-invoice system", tax authorities will gradually focus on the pharmaceutical manufacturing industry. It is necessary to analyze the tax risks of companies in this industry. This article adopts the literature review method, the data collection method and the case analysis method, and selects the more representative pharmaceutical manufacturing companies in a certain city. First, it sorts out relevant literature on tax risk theory, tax risk management and tax planning to enrich theoretical knowledge. Subsequently, we collected relevant information about S Pharmaceutical Company’s business model, institutional settings, tax-related conditions, financial statements, etc. And then analyzed the company’s tax risk in different tax types, and found that S Pharmaceutical Company’s withholding and payment of personal income tax, expense deduction, income recognition and measurement, value-added tax input tax deduction and output tax. Then, based on the actual situation of the company, find out the problems in the tax risk management of S Pharmaceutical Company, such as the defects in the establishment of the organization, the lack of tax planning, the lack of effective supervision mechanism, the division of job duties is not clear enough and the tax risk management is out of touch with timing , and analyze the reasons from both internal and external aspects. Then, regarding the tax risks of S Pharmaceutical Company, suggestions for improvement were put forward, including strengthening the awareness of tax risk management, improving the tax risk management system, and optimizing the risks of various tax-related links. Finally, draw the conclusion of the article and look forward to it. At present, my country's research on tax risk is mainly concentrated in industries such as real estate, import and export trade, and tax risk management research in the pharmaceutical manufacturing industry is rarely mentioned. Therefore, I hope that the research results of this thesis can be applied to practice, so as to achieve a combination of theory and practice.
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