9 ministries and commissions jointly carried out "rectification actions". How to regulate the undercurrent funds of pharmaceutical companies in the sun? On July 5, 20 1565438, nine ministries and commissions, including the National Health Planning Commission, the National Development and Reform Commission and the Ministry of Industry and Information Technology, jointly issued the "20 15 Key Points for Correcting Unhealthy Practices in Medicine Purchase and Sale and Medical Services", which involved circulation, agency, supply and procurement from the aspects of strictly regulating the behavior of medicine purchase and sale, standardizing the behavior of medical services, maintaining a high-pressure situation and jointly carrying out medical anti-corruption. How can pharmaceutical companies effectively avoid fiscal and tax risks in sales?
The upgrade of the national tax system has brought a fatal blow to the ticket. How do pharmaceutical companies respond effectively? The upgrade of 20 15 national tax system has also caused a great impact on the pharmaceutical industry, and the operating costs have soared. The income without tickets before can make up for the difference in investment. Now a price is not invoiced, and the value-added part has to be taxed according to regulations. The normal tax rate is17% for the part of the top-level invoice that needs enterprise value-added; Additional tax: urban construction tax 7%, education fee 3%, local and education fee 2%, river construction fund 0. 1%, stamp duty, etc. The enterprise income tax is about 25%, and the only thing that can be reasonably avoided is the enterprise income tax. The higher the operating cost, the less the profit and the less the income tax, but where is the cost?
The report of the National Audit Office focuses on tax evasion by pharmaceutical companies, falsely issuing VAT invoices, and tax evasion by 65 pharmaceutical companies shocked the industry by more than 6 billion yuan. On June 28th, Liu Jiayi, Auditor-General of the National Audit Office, issued an audit report: the supervision of invoices in the pharmaceutical industry is not strict, and the problem of tax evasion in the field of drug purchase and sale is still outstanding. The 65 enterprises randomly selected falsely issued drug sales invoices of more than 20 billion yuan and evaded taxes of more than 6 billion yuan. The tax authorities will be urged to strictly investigate and strictly control medical tax violations.
With the liberalization of the drug price control policy of the National Development and Reform Commission, can enterprise marketing settlement "return" to the era of reserve price invoicing? In 20 15, the national development and reform commission will gradually and comprehensively liberalize the drug price control policy, and the reserve price will be settled, and the actual sales will be settled. There is no risk of price reduction at the price policy level. However, when we return to the era of reserve price invoicing, can domestic pharmaceutical companies "turn over"? How to explain the sharp decline in sales performance to shareholders? How to explain the sharp drop in tax payment to the tax authorities? Can provincial agents (pharmaceutical companies) accept the era of "return" to the reserve price ticket from a safety perspective? 20 15 How will the liberalization of drug prices affect the marketing, management and settlement modes among pharmaceutical industrial and commercial enterprises? How can enterprises do a good job of transformation, in line with the national price reform policy?
The State Council has drastically cleaned up and standardized preferential tax policies, and some enterprises may face the risk of extinction. The State Council recently issued the document "Guo Fa [2065438+04] No.62" and the Notice of the State Council on Cleaning up and Regulating Preferential Policies such as Taxation. In order to "maintain a fair market competition environment, promote the formation of a unified national market system, and give play to the decisive role of the market in the allocation of resources", the State Council really took a hard hand this time and began to comprehensively clean up relevant preferential policies such as taxes and financial subsidies to enterprises in various places. The "bill economy" in a specific region is coming to an end, which may have a great impact on some enterprises, even a "disaster". Undoubtedly, this will greatly affect the marketing mode of some enterprises to avoid taxes and reduce the commission cashing cost. What should the marketing expenses of enterprises do? (Attached to the spirit of documentNo. [20 14]62 issued by the State Council)
Anti-corruption and combating medical bribery have gradually become the norm, and the prevention and control of risks must conform to fiscal and taxation accounts. In the past two years, national anti-corruption has become the norm, and the trend of cracking down on medical bribery has gradually become the norm. In addition to the "compliance" rectification of multinational pharmaceutical companies, the marketing of local pharmaceutical companies has also been standardized. The new head of the discipline inspection team of the CPC Central Commission for Discipline Inspection in the State Health Planning Commission will take up his post. 20 15, anti-corruption will tend to enterprises. How will the situation of combating medical bribery change? How does the company's finance department regulate compliance? How should enterprises nip in the bud in the bud when dealing with marketing finance?
20 15, can the marketing settlement of pharmaceutical companies return to the mode of actual sales and reserve price? At present, pharmaceutical enterprises are still facing severe challenges in marketing and financial management, such as high opening and high return, and returning commission through pass. How to solve them? The hidden rules of traditional marketing (rebate, commission and royalty) are risky, and the operation pressure of the marketing model of China Merchants Agency "high invoicing, high AG invoicing and high cashback" is great. After "increasing ex-factory price and invoicing", how to share the new tax, reduce the corporate tax burden, and how to withdraw a large amount of commission cash back has become a difficult problem. The financial management and marketing model of enterprises still need to be transformed and upgraded. After the New Deal, can corporate finance do accounts with peace of mind and no worries about risks?