Under the two-vote system, what can pharmaceutical companies do to justify and legally save taxes?

Pharmaceutical Network Market Analysis: The implementation of the two-vote system and the comprehensive promotion of the gold tax three-phase system, pharmaceutical enterprises want to buy invoices from the outside to offset the cost, the vat offset approach is no longer feasibleSo under the two-vote system, how can pharmaceutical companies make reasonable and legal tax savings? Under the two-vote system, what can pharmaceutical companies do to justify and legally save taxes? (Picture source: Pharmaceutical Network) Let's first look at the Tax Regulatory Commission tax regulatory measures: from the 2013 gold tax three-phase system officially launched, to 2016 China's full implementation of the reform and increase, and then from the 2018 national land tax combined into 2019 social security tax .It can be seen that the state's emphasis on taxationThe future trend must be more stringent tax inspection, tax methods more standardizedIt is understood that the pharmaceutical industry in the "two-vote system" before the implementation of the use of the agent sales model to complete and the distribution of benefits between pharmaceutical representativesPharmaceutical manufacturers sell drugs or equipment to first-level agents, first-level agents to secondary agents, after The N-level agents, drugs are sold to consumers through retail outlets such as hospitals or outpatient clinicsIt is also this model, each level of agents for their own interests, resulting in the price of drugs factory prices and purchase prices difference is too large, so the state had to introduce a control system, that is, we say "two-vote system." "Two-vote system" not only improves efficiency, but also ensures drug safety, more conducive to the state's supervision of drugs, but also to prevent some illegal dealers to use some counterfeit drugs, sub-drugs for low-cost competition, to combat the regular pharmaceutical companies"Two-vote system" implementation, the larger beneficiaries should be consumers, the middle agent link reduced, the price is also lowBut where is the path to tax cuts for pharmaceutical companies under the two-vote system? The first concession is tax incentivesThe pharmaceutical cso industry derived from the two-vote system chooses to set up a limited company in the park to enjoy the tax incentivesThen this reward is the value-added tax local retained 50%, income tax local retained 40%, the rest according to the 30-70% range of incentives to enterprises, as long as the local park will pay taxes there will be incentives, monthly rewards, tax payers a matter of discussionThe second is the approved collection policy of sole proprietorship enterprises, in the park to set up one or more sole proprietorship enterprises, with the original company to carry out normal business dealings, not only to obtain the value-added tax deduction also do not pay corporate income tax, a tax after the approved tax rate of 0.5-2.1%, the tax rate can be described as quite lowBoth of these methods are legal and compliant, and are fully policy-supported, and the park is relatively stableAt the same time, through the use of this way can effectively help enterprises to solve the problem of inflated profits, saving unnecessary expensesAt present (I 86) many pharmaceutical enterprises throughout the country have set up small-scale individual-owned enterprises in tax-exempt areas, enjoying the approved collection policy, the total tax rate as low as 3%For example, a pharmaceutical enterprise mainly do drug sales, annual profits of 5 million, set up a new company in the park, through the signing of a contract to the new company to undertake, so that 5 million profits can be reasonably transferred to the new company account, the new company only need to pay value-added tax (2020.12.31 before the 1% levy), 0.06% additional tax, personal business income tax (enjoy the approved, tax rate of 0.5% - 2.19% of the total tax rate of about 0.5% to 3%)That is, the total tax bill is about 160,000, the total tax rate is 3.2%! But if 5 million normal tax: corporate income tax 1.25 million, dividend tax of 750,000, a total of 2 million In the implementation of the "two-vote system" at the moment, the financial and tax processing capacity of pharmaceutical enterprises determines the success of the model transformation Good at using tax preferential policies for enterprises to realize profit and low tax burden, is the enterprise to achieve their own strong innovation ability and economic vitality, make good use of the national tax preferential policy can be said to be a feasible way to save taxes Industry said that the future of the pharmaceutical industry market prospects are very broad, rapid growth in market demand, in the face of such a profit market, pharmaceutical enterprises on the one hand have to make every effort to improve the quality of their own enterprise services to attract more customers, on the other hand, but also to do a reasonable tax planning, reduce tax expenses, the money saved to encourage employees and improve enterprises, so that enterprises to a higher level