SL药业有限公司纳税管理研究

发布时间：2018-01-17 16:22

本文关键词：SL药业有限公司纳税管理研究　出处：《哈尔滨工业大学》2014年硕士论文　论文类型：学位论文

【摘要】：在经济日益市场化的今天，我国企业面临的税收政策体系、市场交易行为愈发复杂，税收征管措施也变的更加的严格。纳税环境的日益多变使得企业的纳税问题越来越复杂。我国的医药制造企业面临的纳税问题更加严重。医药制造行业在我国起步较晚，但发展迅速。本文关注到医药制造业发展中出现的相关问题，拟通过案例研究的形式对这些问题进行分析并提出解决问题的策略。希望通过本文的完成，，能够对医药制造企业有所帮助。将企业的税收负担合理合法地控制在一个既无风险又可承受的合理水平。本文首先用实证研究的方法对我国医药制造行业的纳税管理现状进行了系统分析。选取了在深沪两市上市的医药制造企业2009-2012年的财务数据，对行业的增值税税负与所得税税负进行了描述性统计分析，得出行业整体税负偏高的结论。之后重点对SL药业有限公司（以下简称“SL药业”）纳税管理进行研究。本文主要关注SL药业纳税成本管理与纳税风险管理两个方面。在纳税成本管理上，本文分析了SL药业的税负水平，并与行业税负水平进行对比。在纳税风险管理上，本文对SL药业内部控制情况与近几年的违法违规情况进行了分析，提出公司涉税风险较高、缺乏纳税风险管理体系的问题。针对在SL药业纳税管理现状研究中发现的问题，本文提出改进策略。在纳税成本管理方面，本文通过规范企业的日常涉税活动、充分享受税收优惠政策、合理运用延期纳税的技术、与企业扩张战略紧密结合等方法来进行全面提升。在纳税风险管理方面，本文拟为SL药业构建一套完整的纳税风险管理体系，包括改善纳税风险控制环境、构建纳税风险识别、评估、控制和绩效评价体系。通过以上的改进措施，以期SL药业的纳税管理水平有所提升，并且为整个行业的纳税管理提升提供借鉴意义。
[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.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.7;F812.42

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