医药制造行业的中小企业税务筹划研究分析 财务管理专业

医药制造行业的中小企业税务筹划研究内容摘要随着市场经济的不断发展，中小企业面临着更多的发展机遇和更大的挑战。税务筹划作为财务管理中的重要内容，也越来越受到中小企业的重视，税务筹划在给中小企业发展带来利益的同时，也带来了很大的风险。近年来，我国医药制造行业的税收政策在不断完善中，国家为了扶植医药制造企业发展、降低中小企业负担出台了很多优惠政策，科学实施税务筹划，成为医药制造行业的中小企业健康发展的必要措施。在优胜劣汰的压力下，税负较重的医药制造行业中小企业必须通过税务筹划的手段达到企业税收负担最小化，从而降低成本，提高市场竞争力，以实现生存、发展和获利的目|标。因此，结合医药制造行业的现状与未来趋势，有针对性地研究税务筹划的理论与实务，为我国医药制造企业提供借鉴，同时充实我国行业税务筹划的研究是本文的意义所在。本文以理论研究与案例分析的方法对医药制造行业的中小企业税务筹划问题进行了较为完整的探讨。首先阐述了税务筹划的基本理论，随后简要介绍医药制造行业的中小企业特征，通过分析医药制造行业的中小企业税务筹划现状，论述医药制造行业的中小企业进行系统化税务筹划的必要性和可行性。继而以A公司为例，以实现企业价值最大化为目标，立足于企业战略，运用国家最新的税收法规及税收优惠政策，在分析A公司业务模式的基础上，结合医药行|业的特点，对A公司投资、筹资和经营环节进行税务筹划。关键词：税务筹划；医药制造行业的中小企业；财务管理

1ResearchonTaxPlanningofSmallandMedium-sizedEnterprisesinPharmaceuticalManufacturingIndustryAbstractWiththecontinuousdevelopmentofthemarketeconomy,SMEsfacemoredevelopmentopportunitiesandgreaterchallenges.Asanimportantpartoffinan|cialmanagement,taxplanningisalsoreceivingmoreandmoreattentionfromsmallandmedium-sizedenterprises.Taxplanninghasbroughtgreatriskstothedevelopmentofsmallandmedium-sizedenterprises.Inrecentyears,thetaxationpolicyofChina'spharmaceuticalmanufacturingindustryisconstantlyimproving.Thest|atehasintroducedmanypreferentialpoliciestosupportthedevelopmentofpharmaceuticalmanufacturingenterprisesandreducetheburdenofsmallandmedium-sizedenterprises.Scientificimplementationoftaxplanninghasbecomeanecessarymeasureforthehealthydevelopmentofsmallandmedium-sizedenterprisesinthe|pharmaceuticalmanufacturingindustry..Underthepressureofsurvivalofthefittest,SMEsinthepharmaceuticalmanufacturingindustry,whichhaveaheaviertaxburden,mustminimizethetaxburdenofenterprisesthroughtaxplanning,therebyreducingcostsandimprovingmarketcompetitivenessinordertoachievethegoal|sofsurvival,developmentandprofitability.Therefore,combinedwiththestatusquoandfuturetrendsofthepharmaceuticalmanufacturingindustry,thetheoryandpracticeoftaxplanningarestudiedinatargetedmanner,whichprovidesreferenceforChina'spharmaceuticalmanufacturingenterprises,andatthesametimeen|richestheresearchofChina'sindustrytaxplanning.ThispapermakesarelativelycompletediscussiononthetaxplanningofSMEsinthepharmaceuticalmanufacturingindustrybytheoreticalresearchandcaseanalysis.Firstly,it

2expoundsthebasictheoryoftaxplanning,thenbrieflyintroducesthecharacteristicsofsma|llandmedium-sizedenterprisesinthepharmaceuticalmanufacturingindustry.Byanalyzingthecurrentsituationoftaxplanningofsmallandmedium-sizedenterprisesinthepharmaceuticalmanufacturingindustry,itdiscussesthenecessityandfeasibilityofsystematictaxplanningforsmallandmed