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论文编号：	13337
作者编号：	2320190735
上传时间：	2022/6/12 13:39:24
中文题目：	M医药公司的税务风险管理研究
英文题目：	Research on tax risk management of M Pharmaceutical company
指导老师：	张晓农
中文关键字：	医疗行业；税务风险；税务风险管理
英文关键字：	pharmaceutical companies； Tax risk； Tax risk management
中文摘要：	近年来，政府出台了一系列法律法规对整个医药医疗行业进行改革，在改革发展的同时也会促使行业重新洗牌，与此同时，医药行业长期以来积累的比较粗放的财税处理模式也给该行业带来了巨大的税务风险。2019年财政部发文对77家药企开展“医药行业会计信息质量检查”专项工作中违规处罚率达到86%。同月财政部、国家税务总局、国家医保局等九部委发文提出医药行业的医商勾结、利益输送、商业贿赂、虚开发票、偷逃税款等违法行为及问题加大案件联合惩戒力度。此外，随着金税系统工程的逐步升级，以及国家成立税收大数据和风险管理局，利用大数据分析、实现各部门数据交换以及通过建模去分析、评估抓取来的各个维度的数据，并推送到相关的管理部门去进行征收管理，各个行业的税收数据模型越来越精准是必然趋势。以此为背景税务合规和规划是医药企业是需要考虑的重要环节，否则将会面临巨大的经济损失，经营风险甚至是触及刑罚。完善的税务风险管理使得企业在税务风险被控制在可承受范围内的同时降低和优化企业整体税负，增加企业利润，提高投资者收益。经调研得出，包括上市公司，我国医药企业并没有较为完整的税务风险控制体系，甚至大部分管理层在这方面意识都不足够，所以，本文结合现有医药行业大的政策趋势，以及分析国内外研究税务风险管控成果，在此基础上以M医药公司为研究案例，从该公司税务风险管理的现状入手，用流程风险分析法，涉税指标分析法分析M公司的各个涉业环节中的问题，以及分析M公司在风险识别上的缺失以及量化、监控手段的不足，进而完善M公司的税务风险管理体系，同时也能为同行业的医药公司税务风险管理提供借鉴意义和参考价值。
英文摘要：	In recent In recent years，the Chinese government has successively issued a series of laws and regulations to reform the whole medical and medical industry，which will also reshape the development situation of the industry. In addition，the extensive financial and tax treatment mode accumulated by the pharmaceutical industry for a long time makes the industry face huge tax risks. In 2019， the Ministry of Finance issued a document to 77 pharmaceutical companies to carry out the special work of "Quality Inspection of Accounting Information in Pharmaceutical Industry"， and the penalty rate of violation reached 86%. In the same month，nine departmental committees，including the Ministry of Finance，the State Taxation Administration of The People's Republic of China and the National Medical Insurance Bureau，issued a document proposing illegal acts and problems in the pharmaceutical industry，such as collusion between doctors and businessmen，transfer of benefits，commercial bribery，false invoicing，tax evasion，etc.，and ordered the joint punishment of cases to be strengthened. In addition，with the gradual upgrading of the golden tax system engineering and the establishment of the National Tax Big Data and Risk Management Bureau，big data analysis，data exchange among various departments， and data of various dimensions captured through modeling to analyze and evaluate are pushed to relevant management departments for collection and management. Under such a background， it is an inevitable trend that tax data models of various industries become more and more accurate. Therefore，tax compliance and planning are important links that pharmaceutical enterprises have to consider，otherwise，enterprises will face huge economic losses，business risks and even penalties.The perfect tax risk management makes the enterprise reduce and optimize the overall tax burden，increase the profit of the enterprise and increase the investor's income while keeping the tax risk within the tolerable range. The survey results show that Chinese pharmaceutical companies，including listed companies，do not have a complete tax risk control system，and even most of the management are not aware of it. This paper will combine the current policy trends of the pharmaceutical industry and analyze the research results of tax risk control at home and abroad. On this basis， the author will take M Pharmaceutical Company as a case study， start with the current situation of its tax risk management， analyze the lack of risk identification of M Company and the inadequacy of quantitative and monitoring methods by using process risk analysis and tax-related index analysis， and analyze the tax risk points of several key links in the company's business chain one by one， aiming at perfecting the tax risk management system of M Company and providing reference significance and value for the tax risk management of pharmaceutical companies in the same industry.
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