财税与公共管理学院知识库

  制造业是立国之本、强国之基。《中华人民共和国国民经济和社会发展第十四个五年规划和2035年远景目标纲要》强调要深入实施制造强国战略，医药制造业对国民经济健康发展具有重要影响。药品作为一种特殊商品，科技含量高，生产周期长，与人民群众关系密切，故而医药制造企业面临较为严格的监管， 2023年多省市税务局发布的重点稽查对象随机抽查对象名单中多家医药制造企业被列入其中。与此同时，随着智慧税务的建设税收征管水平越来越高，税务机关发现企业的涉税疑点变得更加容易，如果医药制造企业不能加强税务风险管理，涉税风险暴露的可能性将会加大，会影响其高质量发展，因此，能否进行有效的税务风险管理成了医药制造企业亟待解决的问题。

  本文首先对税务风险管理领域的既有文献从风险界定、影响因素、企业税务风险管理等方面分门别类的进行全面深入的回顾与总结。接着，从宏观角度着重分析了医药制造业的发展现状，对医药制造业税收政策进行了梳理，同时针对医药制造业生产环节介绍了主要税务风险点。在此基础上，选取案例企业展开微观分析，由于国家当前高度重视中医药的发展，党的十九大报告提出实施健康中国战略，在“十四五”开局之年又出台了《关于加快中医药特色发展的若干政策措施》，为中医药产业的发展提供了有力的政策和制度保障，因此选取了以中成药制药为主营业务的F制药企业为作为案例企业，同时选取了与医药制造企业主营业务类似的十家企业来计算综合税负以此作为行业税负，利用F制药企业2018年至2022年的年度报告数据，对企业的税收负担率和财务报表风险点进行评估。其次，分析F制药企业税务风险管理存在的问题，主要存在三方面的问题，第一是税务风险内部控制环境不完善；第二是税务风险控制系统不健全；第三是税务风险信息沟通缺乏有效性。最后，根据问题给出了针对性的建议，第一是构建良好的税务风险管理控制环境，包括增设税务合规部门和加强管理部门税务风险管控意识；第二是健全税务风险控制系统，包括识别系统和关键税种监控系统以及税务风险评估系统；第三是增强税务风险沟通的有效性，包括内外沟通的有效性。

        The manufacturing industry is the foundation of a nation and the basis of a strong nation. The Outline of the Fourteenth Five-Year Plan for National Economic and Social Development of the People's Republic of China and the Vision 2035 emphasizes the need for in-depth implementation of the strategy of manufacturing a strong country, and the pharmaceutical manufacturing industry has an important impact on the healthy development of the national economy. As a special commodity with high technological content, long production cycle and close relationship with the public, pharmaceutical manufacturing enterprises are subject to more stringent supervision, and a number of pharmaceutical manufacturing enterprises have been included in the list of randomly selected key inspection targets issued by the tax bureaus of many provinces and cities in 2023. At the same time, with the construction of smart tax tax administration level is higher and higher, the tax authorities to find the enterprise's tax-related suspects become easier, if the pharmaceutical manufacturing enterprises can not strengthen the tax risk management, the possibility of exposure of tax-related risks will be increased, which will affect its high-quality development, therefore, the ability to carry out effective tax risk management has become a pharmaceutical manufacturing enterprises need to be resolved.

         In this paper, we first systematically sort out and summarize the relevant research on tax risk management to lay a solid foundation for theoretical research. Then, it focuses on analyzing the development status quo of the pharmaceutical manufacturing industry from a macro point of view, combing the tax policy of the pharmaceutical manufacturing industry, and at the same time, introducing the main tax risk points for the production link of the pharmaceutical manufacturing industry. On this basis, the case study enterprises are selected to carry out micro-analysis, because the state attaches great importance to the development of traditional Chinese medicine, the 19th CPC National Congress report puts forward the implementation of the Healthy China strategy, and in the "14th Five-Year Plan" the first year of the "a number of policies and measures to accelerate the development of traditional Chinese medicine characteristics", which provides a strong policy and institutional protection for the development of the traditional Chinese medicine industry. and institutional safeguards, so the F pharmaceutical enterprises with the main business of pCm pharmaceuticals were selected as the case enterprises, while ten enterprises with similar main business of pharmaceutical manufacturing enterprises were selected to calculate the comprehensive tax burden as the industry tax burden, using the annual report data of the F pharmaceutical enterprises from 2018 to 2022 to assess the tax burden rate and financial statement risk points of the enterprises, and summarized the case enterprises may have behaviors that will trigger tax risks, such as over-listing costs and expenses or improperly expanding the scope of pre-tax deductions. Secondly, the problems of tax risk management of the case enterprise are analyzed, and it is found that there are problems of imperfect internal control environment of tax risk, imperfect tax risk control mechanism, and lack of effectiveness of tax risk information communication. Finally, specific suggestions are put forward: firstly, to build a good tax risk management control environment to create favorable conditions for the control of enterprise tax risk; secondly, to improve the tax risk control system, including the identification system and the monitoring system of key tax types as well as the tax risk assessment system; and thirdly, to enhance the effectiveness of the tax risk communication.