【作者】 杜娜；

【导师】 吉小东； 田军华；

【作者基本信息】 河北师范大学 ， 工商管理（专业学位）， 2022， 硕士

【摘要】 “两票制”政策推出之前,药品生产企业开票给代理商,代理商多次转销卖到医院,“两票制”政策之后药品生产企业卖出药品给配送商然后配送商卖到医院只能开两次票。以往药品生产企业卖出药品给代理商的时候售价还是比较低的,但是通过医药处方再到患者的手上时价格往往长了几倍甚至几十倍,中间的高额费用基本都在流通环节产生。正是由于医药流通环节的高额利润,极大占用和浪费了居民医保大量金额,对我国卫生和医疗事业的不断发展带来了巨大的阻力。通过降低和减少医药流通环节之间的不必要环节,来减少医药流通环节的高额费用,最终降低药品到患者手中的价格对国民有着重要的意义。“两票制”政策的落实把公立医疗机构药品采购的众多流通环节缩减为两个环节,给医药生产和流通行业都带来了巨大的变化和挑战。由于生产厂家没有建立到终端的专业销售渠道和队伍,中间流通环节的高额费用现在一方面需要通过增加药品的收入从终端获得,另一方面需要药品生产企业借助CSO即合同销售组织去拨付高额的费用给代理商。伴随着虚高的收入,还有高额的销售费用,对医药公司的税务风险管理还有税务局的税务征收管理带来了巨大的挑战。本文以S制药公司为例,首先基于所得税贡献率对其税务风险识别和评估,得出S制药公司的所得税贡献率相对同类企业来说较高的结论,分析认为其所得税负高的原因是“两票制”后S制药公司销售费用大量增加,结合税务稽查结果得出可能存在费用不合规的税务风险结论。同时选取S制药公司的财务报表应收账款指标以及选取税务总局发布的大企业税务风险管理中的三个税务评估指标对S制药公司税务风险识别和评估,得出S制药公司可能存在的税务风险问题。近几年来也可以注意到税务稽查中很多针对医药公司套取费用的案件高发。通过税务风险识别和评估找到现阶段S制药公司税务风险具体状况,找到该公司在税务风险管控领域出现的主要问题并与相关理论的研究成果相融合,分析S制药公司存在的税务风险管理问题形成原因从内部控制以及评估清单等方面解决其存在的问题。更多还原

【Abstract】 Before the "two-invoice system" policy was introduced,drug manufacturers issued invoices to agents,and the agents resold them to hospitals many times.After the "two-invoice system" policy,drug manufacturers sold drugs to distributors,and then distributors sold them to hospitals.You can vote twice.When drug manufacturers sell drugs to middlemen,the price is often relatively low,but when they are delivered to patients through medical prescriptions,the price is often several times or even dozens of times longer,and the high costs in the middle are basically in circulation.segment is generated.It is precisely because of the high profits in the pharmaceutical circulation that a large amount of resident medical insurance is occupied and wasted,which has brought huge resistance to the continuous development of my country’s health and medical services.By reducing and reducing the unnecessary links between the medical circulation links,it is of great significance to the people to reduce the high costs of the medical circulation links,and ultimately reduce the price of medicines to patients.The implementation of the "two ticket system" policy has reduced many circulation links of drug procurement in public medical institutions to two links,which has brought great changes and challenges to the pharmaceutical production and circulation industry.The manufacturer has not established a professional sales channel and team to the terminal.The high cost of intermediate circulation links now needs to be obtained from the terminal by increasing the income of drugs on the one hand,and on the other hand,the manufacturer needs to allocate the high cost to the agent with the help of CSO,that is,contract sales organization.With the falsely high income and high sales expenses,it has brought great challenges to the tax risk management of pharmaceutical companies and the tax collection management of the tax bureau.Taking S Pharmaceutical Company as an example,this paper firstly identifies and evaluates its tax risks based on the income tax contribution rate,and draws the conclusion that the income tax contribution rate of S Pharmaceutical Company is higher than that of similar enterprises,and analyzes that the reason for its high income tax burden is " After the "two-invoice system",the sales expenses of S Pharmaceutical Company increased significantly,and combined with the results of the tax audit,it was concluded that there may be tax risks of non-compliance of expenses.At the same time,the accounts receivable indicators of S Pharmaceutical Company’s financial statements and the three tax assessment indicators in the tax risk management of large enterprises issued by the State Administration of Taxation are selected to identify and evaluate the tax risks of S Pharmaceutical Company,and the possible tax risks of S Pharmaceutical Company are obtained.In terms of risk,in recent years,it can also be noticed that many cases of fraudulent charges against pharmaceutical companies have occurred frequently in tax audits.Through tax risk identification and assessment,find the specific situation of tax risk of s pharmaceutical company at this stage,find the main problems of the company in the field of tax risk control,integrate with the research results of relevant theories in this field,analyze the causes of tax risk management problems of s pharmaceutical company,and propose to solve its existing problems from the aspects of internal control and assessment list.更多还原