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2012年国家税务总局颁布了一项关于药品经营企业销售生物制品有关增值税问题的公告,扩大了增值税的范围,这不仅平衡了税负,也极大调动了药品销售单位销售生物制品的积极性。但是在实际操作中税务局的认定标准并不统一,而且药品销售企业对该政策的认识也不统一,导致同一个生物制品在不同企业出现的税务政策不一致,这样的差异使药品销售单位在与上下游企业谈判时各自政策不一致,对药品的毛利无法统一核算,影响其发展。本文首先介绍了药品经营企业销售生物制品有关增值税问题公告的内容,以及简易征收给药品销售单位所带来的影响,详细分析了这一文件在执行过程中存在的不完善之处。
In 2012, the State Administration of Taxation promulgated a public notice on the issue of value-added tax on sales of biological products by drug-dealing enterprises and expanded the scope of value-added tax. This not only balanced the tax burden but also greatly stimulated the enthusiasm of drug sales units in selling biological products . However, in practice, the tax authorities do not have the same standard of recognition and the pharmaceutical sales companies do not have a unified understanding of the policy, resulting in inconsistencies in the tax policies of the same biological products in different enterprises. Such discrepancies make the pharmaceutical sales units When negotiating upstream and downstream enterprises, their respective policies are inconsistent and the gross profit of pharmaceuticals can not be uniformly accounted for, which affects their development. This article first introduces the contents of the bulletin about the issue of value-added tax on sales of biological products by the drug-dealing enterprises and the influence brought by the simple collection to the drug-selling unit, and analyzes in detail the imperfections existing in the implementation of this document.