浅谈“减税降费”对制药行业的财税影响——以华北制药股份有限公司为例

论文总字数：22177字

摘 要

医药制造业作为中国经济发展的重点建筑业和高新技术的支柱产业，具有巨大的发展潜力。 同时，中国制定了各种政策来大力支持医药制造业的发展。因此，对我国2019年新出台的减税降费政策在制药行业的财税方面进行研究，是十分有必要的。

为此，本研究通过文献研究法确定研究方向，采用比较分析法和案例分析法研究相关数据。首先，查阅大量文献，对文献进行梳理，找出研究方向，确定研究目的和研究内容；接着对减税降费进行概念界定；然后对2019年减税降费政策进行梳理，找出适用于制药行业的政策变化，并针对相关政策进行作用机理分析；最后，以华北制药股份有限公司为案例，进行财税影响分析，并对我国医药制造业企业提出相关展望。

本研究针对华北制药股份有限公司的数据，结合相应指标，分析新减税降费政策对华北制药利润、研发支出、现金流、增值税等作用大小，得出减税不仅使现金流一定程度上增多，而且所得税税负也因为企业利润的上升而加重，但所得税税负上升百分比小于增值税税负下降百分比，公司的总体税负减轻了，与此同时节约的税收成本促进了企业的研发投入。因此，新减税降费政策于企业而言不管是财务还是税负方面都有着积极的作用。

关键词：减税降费；制药行业；财税影响

Talking about the "Tax and Fee Reduction" Impact on the Finance and Taxation of the Pharmaceutical Industry

—Take North China Pharmaceutical Company Ltd. as an example

Abstract

The pharmaceutical industry, as a key industry in China's economic development and a high-tech pillar industry, has great potential for industry development. Simultaneously, China has maked various rules to vigorously provide the evolution of the pharmaceutical industry. Therefore, it is necessary to study the fiscal and taxation aspects of the pharmaceutical industry in China's newly introduced tax and fee reduction policies in 2019.

To this end, this paper conducts related research through comparative means, case analysis studies, and literature research means. First, consult a large amount of literature, sort through the literature, find out the research direction, determine the research purpose and research content; then define the concept of tax reduction and fee reduction; and then sort out the tax break and fee reduction in 2019 to find out what is suitable for pharmaceuticals. Changes in the industry's policies, and analysis of the mechanism of action related to the relevant policies; Finally, the case of North China Pharmaceutical Co., Ltd. is used to analyze the fiscal and tax impacts, and to provide relevant prospects for China's pharmaceutical manufacturing enterprises.

Based on the data of North China Pharmaceutical Co., Ltd. and the corresponding indicators, this article analyzes the effect of the new tax and fee reduction policy on North China Pharmaceuticals' profits, research and development expenditure, cash flow, and value-added tax. It is concluded that tax reduction not only increases money flow . Moreover, the income tax burden has also increased because of the rise in corporate profits, but the increase in income tax burden is less than the decline in value added tax, and the overall corporate tax burden has decreased. At the same time, the saved tax costs have promoted corporate R amp; D investment. Therefore, the new tax and fee reduction policy has a positive effect on enterprises in terms of both financial and tax burdens.

Keywords: Tax and Fee Reduction; Pharmaceutical Industry; Fiscal and Taxation Impac

目 录

摘 要 I

Abstract II

第一章　绪　　论 1

1.1 研究背景和意义 1

1.1.1 研究背景 1

1.1.2 研究意义 1

1.2 主要概念的界定 1

1.2.1 减税降费 1

1.2.2 税收负担 1

1.3 研究内容、方法及论文框架 1

1.3.1 研究内容 2

1.3.2 研究方法 2

1.3.3 论文框架 2

第二章　文献综述 4

2.1 “减税降费”实施过程中的问题研究 4

2.2 “减税降费”实施过程中的建议研究 4

2.3 “减税降费”对企业的影响研究 5

2.4 文献评述 5

第三章 “减税降费”对制药业的作用机理分析 6

3.1 2019年减税降费政策梳理 6

3.1.1 小微企业普惠性税收减免 6

3.1.2 深化增值税改革 6

3.1.3 降低社保费率 6

3.1.4 个人所得税改革 7

3.1.5 罕见病药品税收优惠政策 7

3.2 制药业减税降费政策分析 7

3.2.1 增值税减税政策 7

3.2.2 降低社保费率 7

3.2.3 扩大小型微利企业减税范围，引入超额累进计算方法 8

3.2.4 罕见病药品税收优惠政策 8

3.3 制药企业减税降费作用机理分析 8

3.3.1 降低社保费率的作用机理分析 8

3.3.2 增值税减税政策的作用机理分析 9

3.3.3 小型微利企业优惠政策的作用机理分析 13

3.3.4 本章小结 14

第四章 “减税降费”对制药业财税影响的案例分析 15

4.1 案例公司概况 15

4.2 “减税降费”对制药企业的财务影响分析 15

4.2.1 提高企业现金流运用效率 15

4.2.2 企业社保费负担减轻，用工成本降低 16

4.2.3 提升企业利润 16

4.2.4 研发投入增加 17

4.3 “减税降费”对制药企业的税负影响分析 17

4.3.1 增值税税负下降 18

4.3.2 企业所得税上升 18

4.3.3 城建税、教育费附加及地方教育费附加 19

4.4 本章小结 19

第五章 总结与展望 20

5.1 总结 20

5.2 展望 20

致　　谢 21

参考文献 22

第一章　绪　　论

1.1 研究背景和意义

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