本文關(guān)鍵詞：SL藥業(yè)有限公司納稅管理研究　出處：《哈爾濱工業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 醫(yī)藥制造企業(yè) 納稅管理 納稅成本管理 納稅風(fēng)險(xiǎn)管理

【摘要】：在經(jīng)濟(jì)日益市場(chǎng)化的今天，我國企業(yè)面臨的稅收政策體系、市場(chǎng)交易行為愈發(fā)復(fù)雜，稅收征管措施也變的更加的嚴(yán)格。納稅環(huán)境的日益多變使得企業(yè)的納稅問題越來越復(fù)雜。我國的醫(yī)藥制造企業(yè)面臨的納稅問題更加嚴(yán)重。醫(yī)藥制造行業(yè)在我國起步較晚，但發(fā)展迅速。本文關(guān)注到醫(yī)藥制造業(yè)發(fā)展中出現(xiàn)的相關(guān)問題，擬通過案例研究的形式對(duì)這些問題進(jìn)行分析并提出解決問題的策略。希望通過本文的完成，，能夠?qū)︶t(yī)藥制造企業(yè)有所幫助。將企業(yè)的稅收負(fù)擔(dān)合理合法地控制在一個(gè)既無風(fēng)險(xiǎn)又可承受的合理水平。 本文首先用實(shí)證研究的方法對(duì)我國醫(yī)藥制造行業(yè)的納稅管理現(xiàn)狀進(jìn)行了系統(tǒng)分析。選取了在深滬兩市上市的醫(yī)藥制造企業(yè)2009-2012年的財(cái)務(wù)數(shù)據(jù)，對(duì)行業(yè)的增值稅稅負(fù)與所得稅稅負(fù)進(jìn)行了描述性統(tǒng)計(jì)分析，得出行業(yè)整體稅負(fù)偏高的結(jié)論。之后重點(diǎn)對(duì)SL藥業(yè)有限公司（以下簡(jiǎn)稱“SL藥業(yè)”）納稅管理進(jìn)行研究。本文主要關(guān)注SL藥業(yè)納稅成本管理與納稅風(fēng)險(xiǎn)管理兩個(gè)方面。在納稅成本管理上，本文分析了SL藥業(yè)的稅負(fù)水平，并與行業(yè)稅負(fù)水平進(jìn)行對(duì)比。在納稅風(fēng)險(xiǎn)管理上，本文對(duì)SL藥業(yè)內(nèi)部控制情況與近幾年的違法違規(guī)情況進(jìn)行了分析，提出公司涉稅風(fēng)險(xiǎn)較高、缺乏納稅風(fēng)險(xiǎn)管理體系的問題。針對(duì)在SL藥業(yè)納稅管理現(xiàn)狀研究中發(fā)現(xiàn)的問題，本文提出改進(jìn)策略。在納稅成本管理方面，本文通過規(guī)范企業(yè)的日常涉稅活動(dòng)、充分享受稅收優(yōu)惠政策、合理運(yùn)用延期納稅的技術(shù)、與企業(yè)擴(kuò)張戰(zhàn)略緊密結(jié)合等方法來進(jìn)行全面提升。在納稅風(fēng)險(xiǎn)管理方面，本文擬為SL藥業(yè)構(gòu)建一套完整的納稅風(fēng)險(xiǎn)管理體系，包括改善納稅風(fēng)險(xiǎn)控制環(huán)境、構(gòu)建納稅風(fēng)險(xiǎn)識(shí)別、評(píng)估、控制和績(jī)效評(píng)價(jià)體系。通過以上的改進(jìn)措施，以期SL藥業(yè)的納稅管理水平有所提升，并且為整個(gè)行業(yè)的納稅管理提升提供借鑒意義。
[Abstract]:In the increasingly market-oriented economy today, Chinese enterprises are facing the tax policy system, the market transaction behavior is becoming more and more complex. Tax collection and management measures have become more stringent. The changing tax environment makes the tax problem of enterprises more and more complex. Chinese pharmaceutical manufacturing enterprises are faced with more serious tax problems. Pharmaceutical manufacturing industry has started in China. It's late. But the development is rapid. This paper focuses on the related problems in the development of pharmaceutical manufacturing industry, and through the form of a case study to analyze these problems and put forward strategies to solve the problem. I hope that through the completion of this paper. Can be helpful to pharmaceutical manufacturing enterprises. The tax burden of enterprises is reasonably and legally controlled at a reasonable level that is risk-free and affordable. In this paper, the current situation of tax management in pharmaceutical manufacturing industry in China is analyzed systematically with the method of empirical research. The financial data of pharmaceutical manufacturing enterprises listed in Shenzhen-Shanghai Stock Exchange are selected for 2009-2012. The paper makes a descriptive statistical analysis of the value-added tax burden and income tax burden of the industry. Draw the conclusion that the overall tax burden of the industry is on the high side. Then focus on SL Pharmaceutical Co., Ltd. (hereinafter referred to as "SL Pharmaceutical Industry"). This paper focuses on the two aspects of tax cost management and tax risk management in SL pharmaceutical industry. This paper analyzes the level of tax burden of SL pharmaceutical industry, and compares with the level of industry tax burden. In the aspect of tax risk management, this paper analyzes the situation of internal control of SL pharmaceutical industry and the illegal situation in recent years. In view of the problems found in the study of the current situation of the tax management in SL pharmaceutical industry, this paper puts forward the improvement strategy in the aspect of tax cost management. By standardizing the daily tax-related activities of enterprises, this paper fully enjoys the preferential tax policies and reasonably applies the technology of deferred tax payment. In the aspect of tax risk management, this paper intends to build a complete tax risk management system for SL pharmaceutical industry, including improving the tax risk control environment. Build tax risk identification, assessment, control and performance evaluation system. Through the above improvement measures, we hope to improve the level of tax management of SL pharmaceutical industry. And for the whole industry to improve tax management to provide reference.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.72;F406.7;F812.42

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