医药企业税税收筹划研究——基于GYY股份有限公司

Research on tax Planning of Pharmaceutical Enterprises——Based on the GYY co.,Ltd.

近十年,中国小康社会目标渐趋实现、国民生活水平日益提高、国民关注焦点转移为医疗保健,使得医药行业在国民经济中迅速崛起。医药行业是将农业、工业、服务业集于一体的现代制造业,是我国国民经济不可缺失的重要部分。自2016年以来,国家陆续出台的一系列促进医药发展的政策,加速释放了医药需求,并为制药企业发展带来新的机遇。因此,选择GYY股份有限公司进行分析研究,希望能够给该类企业在税收筹划中提供相应的启发与帮助,避免过高的税负给企业的发展造成障碍。

In the past ten years,the goal of well-off society in China has been gradually realized,the living standard of the people has been improved day by day,and the focus of national attention has shifted to medical care,which makes the pharmaceutical industry rise rapidly in the national economy.Pharmaceutical industry is a modern manufacturing industry which integrates agriculture,industry and service industry,and it is an indispensable part of our national economy.Since 2016,a series of policies to promote the development of medicine have been issued one after another,which has accelerated the release of pharmaceutical demand and brought new opportunities for the development of pharmaceutical enterprises.Therefore,GYY Co.,Ltd.is selected for analysis and research,hoping to provide corresponding inspiration and help to this kind of enterprises in tax planning,and avoid excessive tax burden to cause obstacles to the development of enterprises.