医药行业企业的税负筹划与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 TOC \o 1-3 \h \u HYPERLINK \l _Toc3105 目 录 PAGEREF _Toc3105 3 HYPERLINK \l _Toc14132 一、绪论 PAGEREF _Toc14132 4 HYPERLINK \l _Toc11286 二、税负筹划概述 PAGEREF _Toc11286 5 HYPERLINK \l _Toc32656 （一） 税收筹划的概念 PAGEREF _Toc32656 5 HYPERLINK \l _Toc29040 （二） 税负筹划的方法 PAGEREF _Toc29040 5 HYPERLINK \l _Toc3801 （三）税收筹划的应用现状 PAGEREF _Toc3801 6 HYPERLINK \l _Toc30132 三、宏伟医药税收筹划分析 PAGEREF _Toc3013