促进医药制造业高质量发展的税收政策与服务建议——基于湖南省医药制造业的调研

Tax Policies and Service Recommendations for Promoting High-Quality Development in the Pharmaceutical Manufacturing Industry:An Analysis Based on the Case of Hunan Province

医药制造业是我国确定的战略性新兴产业之一,发展势头良好。目前,该行业发展正处于上升分化、竞争加剧的时期,培育壮大并锻造医药制造业新的竞争优势正当时。国家税务总局湖南省税务局和长沙理工大学联合调研组依托2019一2021年湖南省与其他中部省份的经济税收数据,对湖南省医药制造业的现状和发展态势进行了分析,在此基础上,剖析当前医药制造业发展存在的问题,如行业规模较小、产业链不完善,上市公司盈利能力弱、药品质量不稳定,技术创新能力不足、知识产权缺乏等,并从提升税收支持创新力度、加大研发培育自主品牌,推动产业强化配套、延伸产业链提升价值链,进一步加强税收征管、助推产业持续健康发展,优化纳税服务举措、增强产业发展内生动力等方面提出税收促进医药制造业高质量发展的建议。

The pharmaceutical manufacturing industry is one of the strategic emerging industries identified by China,showing a positive development trend.Currently,the industry is in a phase of increased differentiation and intensified competition.It is a timely opportunity to cultivate and forge new competitive advantages in pharmaceutical manufacturing.Relying on the economic and tax data of Hunan Province and other central provinces from 2019 to 2021,this paper analyzes the current state and development trends of the pharmaceutical manufacturing industry in Hunan Province.On this basis,the paper identifies existing issues in the development of the industry,such as small industry scale,incomplete industrial chain,weak profitability of listed companies,unstable drug quality,insufficient technological innovation,and lack of intellectual property rights.The paper gives some suggestions on the tax policies to promote high-quality development in the industry,including enhancing tax support for innovation,increasing research and development to cultivate independent brands,promoting industry strengthening through better support systems,extending the industrial chain to enhance the value chain,further strengthening tax collection and management to support the industry's sustainable and healthy development,and optimizing tax service measures to enhance the intrinsic motivation of industry development.