【作者】 董学良；

【导师】 袁新文；

【作者基本信息】 厦门大学 ， 会计学， 2008， 硕士

【摘要】 税收成本是企业经营成本的一个重要组成部分,进行有效的税务筹划可以节约企业的税收成本,对其战略目标的实现能够起到推动作用。不过,当前我国实务界对税务筹划的认识还不太成熟,普遍认为税务筹划的目标就是实现税负最小化;进行税务筹划决策时,目光局限在面临的具体问题上,就税论税,而不是从企业长远发展的角度出发综合考虑筹划方案的设计。在这种观念下实施的税务筹划势必无法摆脱其短视性,涉税风险也较大,不利于企业价值的提高。基于此,本文倡导这样一种筹划观念:税务筹划应该在企业战略管理的指导下进行,以实现权衡利益相关者利益的企业价值最大化作为其目标。对我国制药行业而言,目前是一个机遇与挑战并存的时代。一方面,得益于国民消费需求的增长、人口老龄化社会的到来以及医疗保险制度改革等几个方面,我国医药市场一直处于高速增长之中,是全球发展最快的市场,这为我国制药行业的发展提供了强大的支持;另一方面,企业规模小、研发能力差、盈利能力不足,在国际市场上竞争力较弱,一直是我国制药行业发展的瓶颈。因此,注重新药研发、产业选择上强调具有相对优势的中药领域以及极具发展前景的生物制药领域、传统化学制药领域突出特色药物,对制药行业的长远发展有着重要的意义。以本文倡导的税务筹划观为指导,本文构建了制药企业应该采用的税务筹划工作流程,以帮助规范其税务筹划行为。结合制药行业的发展战略、经营特点以及当前的税收环境,文章最后对该行业的税务筹划进行了具体分析,以期在具体问题面前为制药企业提供一种筹划思路。具体分析以投资、筹资和经营环节等为框架,重点分析了制药企业如何通过筹划获取高新技术企业优惠,如何利用集团内部融资或租赁减小企业整体的税负,以及在新药研发、中药原材料供应和药品销售等业务中如何进行筹划等等。更多还原

【Abstract】 Tax cost plays an important role in the operating cost of enterprises, and that effective tax planning can help taxpayers to save their tax cost and is helpful to the accomplish of their strategic goal. However, the understanding about tax planning in China’s practical field is not mature yet: the goal of tax planning is just for the minimization of tax burden; when make tax planning decision, to take the current problem into account is enough. Tax planning scheme designed in this view would surely be deficient, that it is shortsighted, has a relatively higher tax planning risk and is harmful to the improve of Enterprise Value. In order to change this situation, this paper advocates such an viewpoint about tax planning: taxpayers should carry out tax planning under the direction of corporate strategy management, and take enterprise value maximization based on interests of those concerned as the goal of tax planning.At present, there is a great opportunity for China’s pharmaceutical industry, but it is also confronted with some challenges. On the one hand, benefited from the growth of national consumption demand, the arrival of ageing population society and the reform of medical insurance system, China’s pharmaceutical market has been in a process of rapid growth, which gives a great support to the development of China’s pharmaceutical industry; On the other hand, China’s pharmaceutical industry has several demerits: the scale of most enterprises is small, its research and development capabilities is poor and its profitability is deficient in the international market. These all place China’s pharmaceutical industry in a disadvantageous position. So, to emphasize new drug research and development, to focus on the Chinese medicine producing field and biological pharmaceutical field and to focus on special drug in chemical pharmaceutical field, are of significance to the long-term development of China’s pharmaceutical industry.Guided by the tax planning view advocated in this paper, here constructed a tax planning work flow for pharmaceutical enterprises, so as to help them to optimize their tax planning activities. Finally, take pharmaceutical industry’s development strategy, operating characteristic and the current tax environment all in consideration, this paper made a detail analysis to the tax planning of this industry in the framework of invest, financing and operation activities, and expected that this detail analysis could provide as a guidance for pharmaceutical enterprises when they face similar problems.更多还原