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化药企业税负常见问题和税务筹划的措施
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作者 陈慕月 《首席财务官》 2022年第2期1-3,共3页
在医改日益深化的背景下,化药企业面临的市场竞争日趋激烈。为增强市场竞争力,实现长远的良好发展,化药企业必须高度重视并有效加强税务筹划。化药企业应剖析税负常见问题,遵守相关税务政策,找准税务筹划切入点,采取有效措施组织税务筹... 在医改日益深化的背景下,化药企业面临的市场竞争日趋激烈。为增强市场竞争力,实现长远的良好发展,化药企业必须高度重视并有效加强税务筹划。化药企业应剖析税负常见问题,遵守相关税务政策,找准税务筹划切入点,采取有效措施组织税务筹划相关工作,实现对自身税负的有效降低,并加强税务筹划风险管理,实现对税务筹划风险的有效规避。本文浅析了化药企业税负常见问题,探究了化药企业税务筹划措施,以期为化药企业税务筹划提供借鉴。 展开更多
关键词 化药企业 税务筹划 税负
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双鲸药业:70年守护国人健康,以匠心致初心
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作者 单京 《中国药店》 2020年第8期80-82,共3页
在新中国的制药史上,双鲸药业制造的-粒粒金光闪闪的鱼肝油,承载着四代国人的健康记忆,一代又一代的双鲸人以精益求精的匠心精神砥砺前行。1950年,青岛双鲸药业股份有限公司的前身一青岛鱼肝油厂正式成立;2020年,经历了70年风雨历程的... 在新中国的制药史上,双鲸药业制造的-粒粒金光闪闪的鱼肝油,承载着四代国人的健康记忆,一代又一代的双鲸人以精益求精的匠心精神砥砺前行。1950年,青岛双鲸药业股份有限公司的前身一青岛鱼肝油厂正式成立;2020年,经历了70年风雨历程的双鲸药业先后跻身“中国化药企业百强企业”、“中国医药行业成长50强”. 展开更多
关键词 中国医行业 鱼肝油 业股份有限公司 砥砺前行 百强企业 化药企业 匠心精神 精益求精
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Pesticide Packaging Waste Management Model for Thailand 被引量:2
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作者 Vanvlmol Pataraslrlwong Panompom Wongpan +1 位作者 Roongnapa Korpraditskul Lawan Jeerapong 《Journal of Environmental Science and Engineering(B)》 2013年第1期1-6,共6页
Pesticide packaging waste in Thailand has recently been valued as a kind of commercial product. Selling empty pesticide packaging to reuse/recycling business has been increased in all over the country. Subject to the ... Pesticide packaging waste in Thailand has recently been valued as a kind of commercial product. Selling empty pesticide packaging to reuse/recycling business has been increased in all over the country. Subject to the resource conservation and global climate change, this could be defined as sustainable or green consumption for the most beneficial use of natural resources. However, on the point of environmental and public health, this is the way to disperse harmfulness of pesticide into non-target areas. Human and environmental health risk of exposure due to pesticide residue in such packaging waste could be a co-incident. This paper was aimed to determine a practical model for pesticide packaging waste management appropriate for Thailand based on the context of country's circumstances and the best practices reported around the world. Establishing some necessary components has been proposed, i.e. multiple rinse method applied by farmers conscientiously, central collecting site driven by local community, waste recovery program offered by pesticide production enterprises, and sanitary glass bottle washing plant registration and regulations launched by the government. In conclusion, governmental initiative and all stakeholders including in pesticide packaging waste supply chain should be encouraged to contribute their participation towards sustainable management. 展开更多
关键词 PESTICIDE packaging waste DISPOSAL REUSE recycle.
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The comprehensive influence of firm-level factors on drug product internationalization of Chinese pharmaceutical firms 被引量:1
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作者 Xianghong Lin Hao Hu +3 位作者 Yi Liu Xiaodong Guan Jiafang Song Luwen Shi 《Journal of Chinese Pharmaceutical Sciences》 CAS CSCD 2018年第3期209-214,共6页
Drug product internationalization(DPI) can be affected by multiple firm-level factors. However, existing studies mainly focus on a single or several factors and the deviation generated by the factors' effects on ea... Drug product internationalization(DPI) can be affected by multiple firm-level factors. However, existing studies mainly focus on a single or several factors and the deviation generated by the factors' effects on each other has been neglected. We aimed to study the comprehensive influences of firm-level factors on Chinese pharmaceutical firms that chose the DPI mode. Student's t tests and Chi Square tests were used to explore the differences between firms with or without DPI modes. Then, logistic regression analysis was used to explore the comprehensive impacts of these 16 variables. Through empirical research, we found the factors influencing the DPI mode of Chinese pharmaceutical enterprises and the firm-level factors that influenced DPI mode selection. This study showed that the capacity of enterprise's innovation and knowledge absorption were related to the mode selection. Moreover, the education of the top management team significantly contributed to the DPI mode selection of pharmaceutical firms. This study also provided theoretical and empirical evidence for pharmaceutical enterprises when choosing their DPI mode. The internationalization of Chinese pharmaceutical firms remained at the early stage. However, the internationalization of drug products from China would affect the international pharmaceutical supply in the long term. 展开更多
关键词 Drug product intemationalization Chinese pharmaceutical firms Firm-level factors Comprehensive influence
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