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In the end, these funds will be distributed in different proportions to downstream medical representatives, doctors who receive benefits through drug rebates, etc.
, and finally complete the closed loop from false invoices to sales with gold.
, and finally complete the closed loop from false invoices to sales with gold.
Regarding the issue of drug rebates under gold sales, the relevant person in charge of the Price Recruitment Department of the National Medical Insurance Bureau stated that according to the statistics of publicly available court judgments, more than half of the 100 compulsory drug companies nationwide from 2016 to 2019 were It was verified that there were direct or indirect acts of giving kickbacks.
Among them, the most frequent companies involved more than 20 cases in three years, and the kickback amount in a single case exceeded 20 million yuan.
Among them, the most frequent companies involved more than 20 cases in three years, and the kickback amount in a single case exceeded 20 million yuan.
Financial and tax compliance of pharmaceutical companies is the focus of supervision
In response to problems such as insufficient financial accounting compliance of pharmaceutical companies, on February 19, 2021, the Accounting Department of the Ministry of Finance issued the "Blue Book on the Implementation of the Corporate Internal Control Standard System by Listed Companies in 2019" and pointed out that there are listed companies in the pharmaceutical manufacturing industry.
The Ministry of Finance also requires listed pharmaceutical companies to further strengthen fiscal and taxation compliance with issues such as insufficient financial activities and financial accounting compliance.
The Ministry of Finance also requires listed pharmaceutical companies to further strengthen fiscal and taxation compliance with issues such as insufficient financial activities and financial accounting compliance.
Earlier, in July 2020, the General Office of the State Council issued the "Guiding Opinions on Promoting the Reform of the Medical Security Fund Regulatory System" stating that the supervision and inspection of the quality of accounting information in the pharmaceutical industry should be strengthened, and the prices of drugs and high-value medical consumables should be intensified.
Special governance.
Special governance.
It is worth noting that as early as June 2019, the Ministry of Finance proposed to analyze the cost and profit composition of the various links from drug production to sales, reveal the mechanism of drug price formation, and comprehensively control the false high drug prices and solve the people.
Provide first information on the issue of "expensive medical treatment", and organize some regulatory bureaus and the financial departments (bureaus) of various provinces, autonomous regions, and municipalities to carry out inspections on the quality of accounting information in the pharmaceutical industry from June to July 2019.
Provide first information on the issue of "expensive medical treatment", and organize some regulatory bureaus and the financial departments (bureaus) of various provinces, autonomous regions, and municipalities to carry out inspections on the quality of accounting information in the pharmaceutical industry from June to July 2019.
In order to verify the authenticity and compliance of the sales expenses of pharmaceutical companies, various regulatory bureaus and finance departments (bureaus) should carry out "penetrating" supervision of the pharmaceutical sales link, and extend inspections of related-party companies and related sales, pharmnet.
com.
cn/agent_product/" target="_blank">agency , advertising, consulting, etc.
Institutions can be extended to check medical institutions when necessary.
Before the extended inspection by each inspection team, the inspection list should be reported to the Ministry of Finance (Supervision and Evaluation Bureau) for the record.
com.
cn/agent_product/" target="_blank">agency , advertising, consulting, etc.
Institutions can be extended to check medical institutions when necessary.
Before the extended inspection by each inspection team, the inspection list should be reported to the Ministry of Finance (Supervision and Evaluation Bureau) for the record.
The sales expenses of 77 pharmaceutical companies, the authenticity of costs, the authenticity of revenue, and whether the salaries of marketers are in compliance with regulations are all within the scope of verification.
The Ministry of Finance stated that it is necessary to check the quality of accounting information, strengthen the governance of illegal expenditures of pharmaceutical companies , improve the efficiency of the use of medical insurance funds, and ensure that life-saving money is used on the blade.
What needs to be reminded is that many departments have been acting in response to the supervision of pharmaceutical companies' false invoices and financial non-compliance.
Pharmaceutical Network News on March 12th, a well-known pharmaceutical company's financial and tax issues, was officially notified
Well-known pharmaceutical companies were notified of fiscal and tax issues
Recently, a provincial Department of Finance issued an administrative processing decision, stating that according to the "Financial Inspection Notice", the inspection team of the Provincial Department of Finance will conduct on-site inspections on the quality of accounting information of a pharmaceutical company in 2018 from June 26, 2019.
The work was checked.
The problems found in the inspection and the handling decisions are as follows:
The work was checked.
The problems found in the inspection and the handling decisions are as follows:
One, there are problems
(1) Reimbursement of sales expenses—travel expenses with untrue original vouchers.
Violation of Article 9 of the "Accounting Law of the People's Republic of China" "All units must conduct accounting calculations based on actual economic and business matters, fill in accounting vouchers, register accounting books, and prepare financial accounting reports.
No unit may use false economic business "Accounting for items or materials".
Violation of Article 9 of the "Accounting Law of the People's Republic of China" "All units must conduct accounting calculations based on actual economic and business matters, fill in accounting vouchers, register accounting books, and prepare financial accounting reports.
No unit may use false economic business "Accounting for items or materials".
(2) Reimbursement of sales expenses-the contract attached to the promotion service fee is not standardized.
Violation of Article 14 of the "Accounting Law of the People's Republic of China" "Accounting agencies and accounting personnel must review the original vouchers in accordance with the provisions of the unified national accounting system, and have the right not to accept untrue and illegal original vouchers, and Report to the person in charge of the unit; return the original vouchers with inaccurate and incomplete records, and require corrections and supplements in accordance with the provisions of the unified national accounting system.
Violation of Article 14 of the "Accounting Law of the People's Republic of China" "Accounting agencies and accounting personnel must review the original vouchers in accordance with the provisions of the unified national accounting system, and have the right not to accept untrue and illegal original vouchers, and Report to the person in charge of the unit; return the original vouchers with inaccurate and incomplete records, and require corrections and supplements in accordance with the provisions of the unified national accounting system.
Based on the above issues, the Provincial Department of Finance decided to order the above-mentioned pharmaceutical companies to immediately correct the above-mentioned violations and to further standardize accounting and financial management in strict accordance with the "Accounting Law of the People's Republic of China".
This decision will take effect from the date of delivery.
Pharmaceutical companies should complete the rectification within 15 days, and report the rectification in writing to the Financial Supervision Bureau of the Provincial Department of Finance.
This decision will take effect from the date of delivery.
Pharmaceutical companies should complete the rectification within 15 days, and report the rectification in writing to the Financial Supervision Bureau of the Provincial Department of Finance.
It is worth noting that previously, the above-mentioned pharmaceutical companies received the "Advance Notice of Administrative Penalties and Market Banning" issued by a provincial regulatory bureau under the China Securities Regulatory Commission.
According to the announcement issued by the company, the above-mentioned pharmaceutical company's subsidiaries realized capital flow with third-party entities without carrying out real business, and were suspected of inflating operating income, operating costs, and total profits, resulting in listed pharmaceutical companies contacting three annual reports The financial data and related disclosure information contained false records.
According to the announcement issued by the company, the above-mentioned pharmaceutical company's subsidiaries realized capital flow with third-party entities without carrying out real business, and were suspected of inflating operating income, operating costs, and total profits, resulting in listed pharmaceutical companies contacting three annual reports The financial data and related disclosure information contained false records.
The above behavior violates the provisions of Article 63 of the Securities Law revised in 2005, and constitutes the “issuer, listed company or other information provided in the first paragraph of Article 193 of the 2005 Securities Law”.
The disclosure obligor fails to disclose information in accordance with regulations, or the information disclosed contains false records, misleading statements, or major omissions.
"
The disclosure obligor fails to disclose information in accordance with regulations, or the information disclosed contains false records, misleading statements, or major omissions.
"
A financial and taxation professional pointed out to Cyberlan analysis that from this incident, we can see the supervisory linkage between different regulatory agencies and the different regulatory demands behind it.
Pharmaceutical companies need to pay attention.
Once there is violations, they will face Multi-sectoral regulatory pressure.
Pharmaceutical companies need to pay attention.
Once there is violations, they will face Multi-sectoral regulatory pressure.
Pharmaceutical companies falsely invoicing CCTV attention
Recently, according to CCTV News, the Chongqing Municipal Public Security Bureau announced that it had cracked an extremely large case of false invoicing.
The criminal suspects opened more than 1,600 shell companies, and without real goods transactions, they issued a large number of false invoices for waste materials, coal, medicine and other industries, and the amount of false invoices was as high as 20 billion yuan.
The criminal suspects opened more than 1,600 shell companies, and without real goods transactions, they issued a large number of false invoices for waste materials, coal, medicine and other industries, and the amount of false invoices was as high as 20 billion yuan.
According to Cyberlan's inquiry about the false invoices involving pharmaceutical companies, the main purpose is to respond to the two-invoice system aimed at reducing the circulation of drugs .
The general process is to first set up enterprises such as information consulting service centers, and then use methods such as forged contracts and false transactions of funds to fabricate the illusion of providing consulting and promotion services for many pharmaceutical and drug-related companies, thereby providing false information to these pharmaceutical companies.
Special value-added tax invoices and general value-added tax invoices named promotion fees, consulting fees, etc.
are issued to capture a certain percentage of the sales of these pharmaceutical companies.
Special value-added tax invoices and general value-added tax invoices named promotion fees, consulting fees, etc.
are issued to capture a certain percentage of the sales of these pharmaceutical companies.
In the end, these funds will be distributed in different proportions to downstream medical representatives, doctors who receive benefits through drug rebates, etc.
, and finally complete the closed loop from false invoices to sales with gold.
, and finally complete the closed loop from false invoices to sales with gold.
Regarding the issue of drug rebates under gold sales, the relevant person in charge of the Price Recruitment Department of the National Medical Insurance Bureau stated that according to the statistics of publicly available court judgments, more than half of the 100 compulsory drug companies nationwide from 2016 to 2019 were It was verified that there were direct or indirect acts of giving kickbacks.
Among them, the most frequent companies involved more than 20 cases in three years, and the kickback amount in a single case exceeded 20 million yuan.
Among them, the most frequent companies involved more than 20 cases in three years, and the kickback amount in a single case exceeded 20 million yuan.
Financial and tax compliance of pharmaceutical companies is the focus of supervision
In response to problems such as insufficient financial accounting compliance of pharmaceutical companies, on February 19, 2021, the Accounting Department of the Ministry of Finance issued the "Blue Book on the Implementation of the Corporate Internal Control Standard System by Listed Companies in 2019" and pointed out that there are listed companies in the pharmaceutical manufacturing industry.
The Ministry of Finance also requires listed pharmaceutical companies to further strengthen fiscal and taxation compliance with issues such as insufficient financial activities and financial accounting compliance.
The Ministry of Finance also requires listed pharmaceutical companies to further strengthen fiscal and taxation compliance with issues such as insufficient financial activities and financial accounting compliance.
Earlier, in July 2020, the General Office of the State Council issued the "Guiding Opinions on Promoting the Reform of the Medical Security Fund Regulatory System" stating that the supervision and inspection of the quality of accounting information in the pharmaceutical industry should be strengthened, and the prices of drugs and high-value medical consumables should be intensified.
Special governance.
Special governance.
It is worth noting that as early as June 2019, the Ministry of Finance proposed to analyze the cost and profit composition of the various links from drug production to sales, reveal the mechanism of drug price formation, and comprehensively control the false high drug prices and solve the people.
Provide first information on the issue of "expensive medical treatment", and organize some regulatory bureaus and the financial departments (bureaus) of various provinces, autonomous regions, and municipalities to carry out inspections on the quality of accounting information in the pharmaceutical industry from June to July 2019.
Provide first information on the issue of "expensive medical treatment", and organize some regulatory bureaus and the financial departments (bureaus) of various provinces, autonomous regions, and municipalities to carry out inspections on the quality of accounting information in the pharmaceutical industry from June to July 2019.
In order to verify the authenticity and compliance of the sales expenses of pharmaceutical companies, various regulatory bureaus and finance departments (bureaus) should carry out "penetrating" supervision of the pharmaceutical sales link, and extend inspections of related-party companies and related sales, pharmnet.
com.
cn/agent_product/" target="_blank">agency , advertising, consulting, etc.
Institutions can be extended to check medical institutions when necessary.
Before the extended inspection by each inspection team, the inspection list should be reported to the Ministry of Finance (Supervision and Evaluation Bureau) for the record.
com.
cn/agent_product/" target="_blank">agency , advertising, consulting, etc.
Institutions can be extended to check medical institutions when necessary.
Before the extended inspection by each inspection team, the inspection list should be reported to the Ministry of Finance (Supervision and Evaluation Bureau) for the record.
The sales expenses of 77 pharmaceutical companies, the authenticity of costs, the authenticity of revenue, and whether the salaries of marketers are in compliance with regulations are all within the scope of verification.
The Ministry of Finance stated that it is necessary to check the quality of accounting information, strengthen the governance of illegal expenditures of pharmaceutical companies , improve the efficiency of the use of medical insurance funds, and ensure that life-saving money is used on the blade.
What needs to be reminded is that many departments have been acting in response to the supervision of pharmaceutical companies' false invoices and financial non-compliance.
Pharmaceutical Network News on March 12th, a well-known pharmaceutical company's financial and tax issues, was officially notified
Well-known pharmaceutical companies were notified of fiscal and tax issues
Well-known pharmaceutical companies were notified of fiscal and tax issues Recently, a provincial Department of Finance issued an administrative processing decision, stating that according to the "Financial Inspection Notice", the inspection team of the Provincial Department of Finance will conduct on-site inspections on the quality of accounting information of a pharmaceutical company in 2018 from June 26, 2019.
The work was checked.
The problems found in the inspection and the handling decisions are as follows:
The work was checked.
The problems found in the inspection and the handling decisions are as follows:
One, there are problems
One, there are problems (1) Reimbursement of sales expenses—travel expenses with untrue original vouchers.
Violation of Article 9 of the "Accounting Law of the People's Republic of China" "All units must conduct accounting calculations based on actual economic and business matters, fill in accounting vouchers, register accounting books, and prepare financial accounting reports.
No unit may use false economic business "Accounting for items or materials".
Violation of Article 9 of the "Accounting Law of the People's Republic of China" "All units must conduct accounting calculations based on actual economic and business matters, fill in accounting vouchers, register accounting books, and prepare financial accounting reports.
No unit may use false economic business "Accounting for items or materials".
(2) Reimbursement of sales expenses-the contract attached to the promotion service fee is not standardized.
Violation of Article 14 of the "Accounting Law of the People's Republic of China" "Accounting agencies and accounting personnel must review the original vouchers in accordance with the provisions of the unified national accounting system, and have the right not to accept untrue and illegal original vouchers, and Report to the person in charge of the unit; return the original vouchers with inaccurate and incomplete records, and require corrections and supplements in accordance with the provisions of the unified national accounting system.
Violation of Article 14 of the "Accounting Law of the People's Republic of China" "Accounting agencies and accounting personnel must review the original vouchers in accordance with the provisions of the unified national accounting system, and have the right not to accept untrue and illegal original vouchers, and Report to the person in charge of the unit; return the original vouchers with inaccurate and incomplete records, and require corrections and supplements in accordance with the provisions of the unified national accounting system.
Based on the above issues, the Provincial Department of Finance decided to order the above-mentioned pharmaceutical companies to immediately correct the above-mentioned violations and to further standardize accounting and financial management in strict accordance with the "Accounting Law of the People's Republic of China".
This decision will take effect from the date of delivery.
Pharmaceutical companies should complete the rectification within 15 days, and report the rectification in writing to the Financial Supervision Bureau of the Provincial Department of Finance.
This decision will take effect from the date of delivery.
Pharmaceutical companies should complete the rectification within 15 days, and report the rectification in writing to the Financial Supervision Bureau of the Provincial Department of Finance.
It is worth noting that previously, the above-mentioned pharmaceutical companies received the "Advance Notice of Administrative Penalties and Market Banning" issued by a provincial regulatory bureau under the China Securities Regulatory Commission.
According to the announcement issued by the company, the above-mentioned pharmaceutical company's subsidiaries realized capital flow with third-party entities without carrying out real business, and were suspected of inflating operating income, operating costs, and total profits, resulting in listed pharmaceutical companies contacting three annual reports The financial data and related disclosure information contained false records.
According to the announcement issued by the company, the above-mentioned pharmaceutical company's subsidiaries realized capital flow with third-party entities without carrying out real business, and were suspected of inflating operating income, operating costs, and total profits, resulting in listed pharmaceutical companies contacting three annual reports The financial data and related disclosure information contained false records.
The above behavior violates the provisions of Article 63 of the Securities Law revised in 2005, and constitutes the “issuer, listed company or other information provided in the first paragraph of Article 193 of the 2005 Securities Law”.
The disclosure obligor fails to disclose information in accordance with regulations, or the information disclosed contains false records, misleading statements, or major omissions.
"
The disclosure obligor fails to disclose information in accordance with regulations, or the information disclosed contains false records, misleading statements, or major omissions.
"
A financial and taxation professional pointed out to Cyberlan analysis that from this incident, we can see the supervisory linkage between different regulatory agencies and the different regulatory demands behind it.
Pharmaceutical companies need to pay attention.
Once there is violations, they will face Multi-sectoral regulatory pressure.
Pharmaceutical companies need to pay attention.
Once there is violations, they will face Multi-sectoral regulatory pressure.
Pharmaceutical companies falsely invoicing CCTV attention
Pharmaceutical companies falsely invoicing CCTV attention Recently, according to CCTV News, the Chongqing Municipal Public Security Bureau announced that it had cracked an extremely large case of false invoicing.
The criminal suspects opened more than 1,600 shell companies, and without real goods transactions, they issued a large number of false invoices for waste materials, coal, medicine and other industries, and the amount of false invoices was as high as 20 billion yuan.
The criminal suspects opened more than 1,600 shell companies, and without real goods transactions, they issued a large number of false invoices for waste materials, coal, medicine and other industries, and the amount of false invoices was as high as 20 billion yuan.
According to Cyberlan's inquiry about the false invoices involving pharmaceutical companies, the main purpose is to respond to the two-invoice system aimed at reducing the circulation of drugs .
Medicine, medicine, medicine The general process is to first set up enterprises such as information consulting service centers, and then use methods such as forged contracts and false transactions of funds to fabricate the illusion of providing consulting and promotion services for many pharmaceutical and drug-related companies, thereby providing false information to these pharmaceutical companies.
Special value-added tax invoices and general value-added tax invoices named promotion fees, consulting fees, etc.
are issued to capture a certain percentage of the sales of these pharmaceutical companies.
Special value-added tax invoices and general value-added tax invoices named promotion fees, consulting fees, etc.
are issued to capture a certain percentage of the sales of these pharmaceutical companies.
In the end, these funds will be distributed in different proportions to downstream medical representatives, doctors who receive benefits through drug rebates, etc.
, and finally complete the closed loop from false invoices to sales with gold.
Medicine Medicine Medicine, and finally complete the closed loop from false invoices to sales with gold.
Regarding the issue of drug rebates under gold sales, the relevant person in charge of the Price Recruitment Department of the National Medical Insurance Bureau stated that according to the statistics of publicly available court judgments, more than half of the 100 compulsory drug companies nationwide from 2016 to 2019 were It was verified that there were direct or indirect acts of giving kickbacks.
Among them, the most frequent companies involved more than 20 cases in three years, and the kickback amount in a single case exceeded 20 million yuan.
Among them, the most frequent companies involved more than 20 cases in three years, and the kickback amount in a single case exceeded 20 million yuan.
Financial and tax compliance of pharmaceutical companies is the focus of supervision
Financial and tax compliance of pharmaceutical companies is the focus of supervision In response to problems such as insufficient financial accounting compliance of pharmaceutical companies, on February 19, 2021, the Accounting Department of the Ministry of Finance issued the "Blue Book on the Implementation of the Corporate Internal Control Standard System by Listed Companies in 2019" and pointed out that there are listed companies in the pharmaceutical manufacturing industry.
The Ministry of Finance also requires listed pharmaceutical companies to further strengthen fiscal and taxation compliance with issues such as insufficient financial activities and financial accounting compliance.
The Ministry of Finance also requires listed pharmaceutical companies to further strengthen fiscal and taxation compliance with issues such as insufficient financial activities and financial accounting compliance.
Earlier, in July 2020, the General Office of the State Council issued the "Guiding Opinions on Promoting the Reform of the Medical Security Fund Regulatory System" stating that the supervision and inspection of the quality of accounting information in the pharmaceutical industry should be strengthened, and the prices of drugs and high-value medical consumables should be intensified.
Special governance.
Special governance.
It is worth noting that as early as June 2019, the Ministry of Finance proposed to analyze the cost and profit composition of the various links from drug production to sales, reveal the mechanism of drug price formation, and comprehensively control the false high drug prices and solve the people.
Provide first information on the issue of "expensive medical treatment", and organize some regulatory bureaus and the financial departments (bureaus) of various provinces, autonomous regions, and municipalities to carry out inspections on the quality of accounting information in the pharmaceutical industry from June to July 2019.
Provide first information on the issue of "expensive medical treatment", and organize some regulatory bureaus and the financial departments (bureaus) of various provinces, autonomous regions, and municipalities to carry out inspections on the quality of accounting information in the pharmaceutical industry from June to July 2019.
In order to verify the authenticity and compliance of the sales expenses of pharmaceutical companies, various regulatory bureaus and finance departments (bureaus) should carry out "penetrating" supervision of the pharmaceutical sales link, and extend inspections of related-party companies and related sales, pharmnet.
com.
cn/agent_product/" target="_blank">agency , advertising, consulting, etc.
Institutions can be extended to check medical institutions when necessary.
Before the extended inspection by each inspection team, the inspection list should be reported to the Ministry of Finance (Supervision and Evaluation Bureau) for the record.
pharmnet. com.
cn/agent_product/" target="_blank">agency , advertising, consulting, etc.
Institutions can be extended to check medical institutions when necessary.
Before the extended inspection by each inspection team, the inspection list should be reported to the Ministry of Finance (Supervision and Evaluation Bureau) for the record.
com.
cn/agent_product/" target="_blank">Agentpharmnet.
com.
cn/agent_product/" target="_blank"> Agent Agent
The sales expenses of 77 pharmaceutical companies, the authenticity of costs, the authenticity of revenue, and whether the salaries of marketers are in compliance with regulations are all within the scope of verification.
The Ministry of Finance stated that it is necessary to check the quality of accounting information, strengthen the governance of illegal expenditures of pharmaceutical companies , improve the efficiency of the use of medical insurance funds, and ensure that life-saving money is used on the blade.
Enterprise business enterprise What needs to be reminded is that many departments have been acting in response to the supervision of pharmaceutical companies' false invoices and financial non-compliance.
