江中药业增值税税收筹划的探讨摘 要随着我国医药卫生体制改革的深入推进，产业流通效率和集中程度均大幅提升，医药行业结构的调整也初见成效，医药制造行业经济效益和销售规模均稳步提升。医药行业在中国消费市场中占有率较高，为中国国民经济建设水平的提升做出了巨大的贡献。增值税在医药企业中是较为重要的税种，供应链的整个环节都基本涉及到增值税，合理合法的制定增值税税收筹划可以有效地减少资金的外流，从而降低企业的经营成本，使企业达到利益最大化。本文从江中药业增值税税收筹划的现状出发，探讨了在增值税现行税收筹划中存在的分销业务增加销项税额、销售终端促销方式加重税收负担、收付款方式不合理、供应商返利方式减少进项税额等问题，提出了推迟分销业务开票时间、转变升级促销方式、改变支付方式、降低进项税额转出等优化江中药业税收筹划的建议。关键词：增值税；税收筹划；江中药业PAGE \* MERGEFORMATIIDiscussion on Tax Planning of Value-added Tax of Pharmaceutical Enterprises in JiangzhongAbstractWith the deepening of the reform of China's medical and health system, the efficiency and concentration of industrial circulation have been greatly improved, the adjustment of the structure of the pharmaceutical industry has also achieved initial results, and the economic benefits and sales scale of the pharmaceutical manufacturing industry have been steadily improved. The pharmaceutical industry has a high share in China's consumer market, which has made a great contribution to the improvement of China's national economic construction level. Value added tax is an important tax in pharmaceutical enterprises. The whole process of supply chain is basically related to value-added tax. Making a reasonable and legal value-added tax planning can effectively reduce the outflow of capital, thus reducing the operating cost of enterprises and maximizing the interests of enterprises.This article starts from Jiangzhong Pharmaceutical's VAT tax planning, uses financial indicato...
