医药行业企业税负筹划及其应用—以宏伟医药为例.docVIP

医药行业企业的税负筹划及其应用——以宏伟医药为例 摘要：医药企业的发展与效益既关乎企业自身前途命运,又关乎百姓切身利益,因此吸引了众多关注的目光。在我国，医药行业的整体竞争实力还处于蓄势待发当中，行业内国外颇具竞争实力的跨国医药企业占据市场份额的半壁江山，而民营医药企业则显得略具弱势。因此，加强其经营管理，尽可能将营业利润留存到企业内部补充经营，对于医药企业的长远发展而言至关重要。本文从税负筹划角度，结合税法与会计的专业知识，对医院行业的税负筹划做了深入分析，并结合其经营环节，为其纳税问题做出了具体可行方案，以此支持医药行业通过合理避税来为企业自身带来潜在利益与现实利益,同时为国家经济、税收发展做出积极贡献。 关键词：医药行业 纳税筹划 税收筹划 合理避税 Abstract The pharmaceutical companies both in relation to the development and effectiveness of their own destiny, but also related to the vital interests of the people, it has attracted the attention of many. In China, the overall competitiveness of the pharmaceutical industry is still in the ready among the industry quite competitive in foreign multinational pharmaceutical companies accounted for half of the market share, while the private pharmaceutical companies would seem slightly with weakness. Therefore, the strengthening of its management, the operating profit retained to complement the internal operations as much as possible for the long-term development of the pharmaceutical companies is critical. From the perspective of tax planning, combined with professional knowledge of tax law and accounting, tax planning for the hospital industry has done a thorough analysis, combined with aspects of their business, their tax problems made ??feasible options, in order to support the pharmaceutical industry by reasonable tax to the potential benefits to their own interests and the reality, as well as the national economy, taxes contribute to the development. Keywords: pharmaceutical industry tax planning tax planning and reasonable tax avoidance 目 录 目 录 3 一、绪论 4 二、税负筹划概述 5 （一） 税收筹划的概念 5 （二） 税负筹划的方法 5 （三）税收筹划的应用现状 6 三、宏伟医药税收筹划分析 7 （一） 宏伟医药概况 7 （二） 宏伟医药基本财务状况 7 （三） 宏伟医药涉税情况 7 四、税负筹划应用----以宏伟医药为例 9 （一） 材料采购环节税收筹划 9 （二） 内部核算环境税收筹划 9 （三） 销售阶段税收筹划 10 五、总结与建议 12 参考文献 13 致 谢 13 一、绪论 在现代经济生活中,税收几乎渗透到我们生活中的每一个角落,只要发生了应税行为,不论法人或自然人,就要依法纳税,越来越多的纳税人认识到税款缴纳在整个资金运作中的重要性,而如何通过对涉税活动合理有效的安排,在最优条件下合法规避或减少税收支出成为现在企业财务管理的一个重要内容之一。因此,熟悉税法、会计和财务管理等知识,掌握相关税收