9 ministries and commissions joint crackdown, what should pharmaceutical enterprises do

Since 2015, the rule of law throughout the country, the pharmaceutical industry has ushered in the climax of the "governance of the industry according to law", from anti-corruption to check the ticket, from the harsh price cuts to the tax system upgrades, all pointing directly to the pharmaceutical industry does not standardize the behavior of financial and tax treatment, the original desperate behavior has failed, hidden a huge risk. Under the new period, how to effectively deal with the pharmaceutical enterprises financial, tax, invoice problems, has become a direct impact on the fate of the pharmaceutical enterprises and their responsible person in the sky hanging sword.

9 ministries and commissions to jointly carry out the "corrective action", drug enterprises, how to standardize the sunlight flow of funds?

July 15, 2015, the National Health and Planning Commission, the Development and Reform Commission, the Ministry of Industry and Information Technology and other 9 ministries and commissions jointly issued the "2015 to correct the purchase of medicines, sales and medical services in the unhealthy wind of the special governance work points," from the strict specification of medicine, purchase and sale of behavior, standardize medical services behavior, the work points of the special governance work. purchase and sale behavior, standardize medical service behavior, maintain a high-pressure situation, and joint efforts to medical anti-corruption. Remediation of medicine purchase and sale, involving the circulation, agent, supply, procurement and other whole process, how can pharmaceutical enterprises effectively avoid the financial and tax risks in the sales?

The national tax system upgrade to the over-invoice brought a fatal blow, how to effectively respond to the pharmaceutical enterprises?2015 national tax system upgrade also caused a great impact on the pharmaceutical industry, the operating costs soared, the previous invoice-less income can make up for the difference between the inputs, and now open or not invoicing a price, and value-added portion of the tax to pay the tax in accordance with the provisions of the regulations. To the top of the invoice requirements of the value-added part of the enterprise, the normal tax rate of 17%; additional taxes: urban construction tax 7%, 3% education surcharge, local and education surcharge of 2%, 0.1% of the river construction fund, stamp duty and other negligible; corporate income tax of 25% or so, the only can be reasonably avoided is the corporate income tax, the higher the operating costs of the enterprise, the lower the profit, the lower the income tax, but where is the cost of the cost?

The Audit Commission report focuses on mentioning pharmaceutical enterprises tax evasion, false VAT invoices, 65 drug business tax evasion of more than 6 billion shocked the industry.June 28, the Audit Commission Auditor General Liu Jiayi released the "Audit Report": lax supervision of invoices in the pharmaceutical industry, the field of drug purchases and sales of tax evasion is still more prominent. The 65 enterprises sampled falsely opened drug sales invoices of more than 20 billion yuan, tax evasion of more than 6 billion yuan. Will urge the tax department to strictly investigate and control pharmaceutical tax violations.

Development and Reform Commission drug price control policy liberalization, corporate marketing settlement can "return" to the bottom price invoicing era?2015, the National Development and Reform Commission will gradually liberalize the full range of drug price control policy, bottom price settlement, the actual sales of real settlement, in the price policy level will no longer be the risk of price cuts. However, the return to the bottom price of the invoicing era, the domestic pharmaceutical companies can "boat turn around"? Sharp decline in sales performance how to explain to the shareholders? Sharp decrease in tax payments, how to explain to the tax authorities? Provincial agents (pharmaceutical companies) from the security considerations can accept the "return" to the era of the bottom price ticket? In 2015, the liberalization of drug prices, how will affect the pharmaceutical industry and commerce enterprises marketing, business, settlement mode? How can enterprises do a good job of transitioning to meet the national price reform policy?

The State Council to clean up the standardization of tax incentives, certain enterprises or the risk of extinction. The State Council recently announced "State Development [2014] No. 62" document "State Council on the cleanup and standardization of tax and other preferential policies of the notice". In order to "maintain a fair market competition environment, promote the formation of a national unified market system, play a decisive role in the allocation of resources in the market", the State Council this time is really hard hand, put down the words, the real, began a comprehensive clean-up of the local enterprises for tax, financial subsidies and other related preferential policies. Specific areas of the "invoicing economy" towards the end, for some enterprises may be a greater impact, or even "disaster". Undoubtedly will greatly affect the marketing model of certain enterprises to avoid taxes and reduce the cost of honoring commissions. What to do with the enterprise marketing expenses? (State Development [2014] No. 62 spirit of the document attached)

National anti-corruption, combating medical bribery has become the norm, prevention and control of risk must be fiscal accounts compliant. In the past two years, the state anti-corruption has become the norm, the trend of combating medical bribery has become normalized, in addition to the multinational pharmaceutical enterprises "compliance" remediation, but also on the marketing of local pharmaceutical enterprises to regulate. The Commission for Discipline Inspection stationed in the National Health and Planning Commission discipline inspection group of the new leader to assume office, 2015 anti-corruption will tend to enterprises, the fight against pharmaceutical bribery dynamics will change how? Enterprise financial sector, how to standardize compliance? Enterprises should be how to do in the marketing financial processing to prevent problems before they occur?

In 2015, whether the pharmaceutical enterprises marketing settlement can be reversed to the actual sales of real knot, the bottom price model? At present, pharmaceutical enterprises are still facing serious challenges in marketing financial processing, such as high open and high return, walking ticket, commission rebate, etc. How to resolve them? Traditional marketing subterfuge (rebates, commissions, commission fees) processing method is very high risk, investment agency marketing model of the enterprise "high invoicing, high income, high cashback" operation is very high pressure, "increase the ex-factory price of high invoicing" how to share the new taxes to reduce the burden of corporate taxes, a large number of commission rebates. Corporate tax burden, how to extract a large amount of commission rebate has become a difficult problem, corporate finance and tax management, marketing model still needs to be transformed and upgraded. After the new policy, whether the enterprise finance can do the accounts at ease, and then no risk of worry?