Jilin Pharmaceutical Industry Differences in tax burden and strengthening tax administration measures.docVIP

 PAGE \* MERGEFORMAT 12 Jilin Pharmaceutical Industry Differences in tax burden and strengthening tax administration measures [Paper Keywords] difference between pharmaceutical manufacturing tax sources of revenue management [Abstract] Based on the value-added tax in Jilin Province between pharmaceutical manufacturers to inspect the situation, analyze the reasons for the pharmaceutical industry differences between the tax burden, and then put forward to strengthen pharmaceutical manufacturing sources management. Jilin Pharmaceutical Industry is the advantage of a local economic features one of the industry, the pharmaceutical industry for many years the main economic indicators of continuity in the national ranking, is the rapid industrial development in Jilin Province, one of the industry, now with Guangdong, Guizhou, Provincial common among the first echelon of Pharmaceutical Industry in the country. In order to maintain the comparative advantages of the pharmaceutical industry, you need to play to the functions of tax administration, create a fair competitive environment, the pharmaceutical industry in Jilin Province bigger and stronger. First, the status of the actual tax burden of Pharmaceutical Industry in Jilin Province 416, Jilin Province in 2007 pharmaceutical manufacturing enterprises amounted to 6.75 billion revenue, to achieve value-added tax 598 million yuan, the province’s value-added tax is 8.86% on average. In 416 enterprises in the tax burden higher than the provincial average of 87 VAT households, 3.769 billion yuan sales income, 457 million of the total taxable value-added tax payable value added tax 598 million yuan for 76.42%; lower than the provincial average tax burden there were 169 VAT on sales of 2.946 billion yuan, value-added tax payable 141 million of the total tax payable value added tax 598 million yuan to 23.74%. There was no sales tax corporate income, a total of 28 sales of 0.37 billion yuan; sales revenue tota