Recently, a tax platform has been implicated in the case of pharmaceutical enterprises. At present, the platform has been investigated by the public security, if the case is not handled properly, the invoiced pharmaceutical enterprises are very likely to be transferred to the judicial organs, facing the criminal responsibility of the crime of false VAT invoices. In fact, after the reform of the “two-invoice system”, the pharmaceutical field through the establishment of CSOs, CSPs and other organizations to obtain funds through false invoicing cases are few, and in recent years, CSOs, CSPs and other organizations have been frequently subject to tax audits, and they have been upgraded to online consulting platforms, in an attempt to add a veneer to hide the act of false invoicing. However, now pharmaceutical companies through the online platform to inflate sales costs with the intention of reducing the tax burden, the means of arbitrage funds by the tax authorities and judicial organs are also concerned. At the same time, since last year's anti-corruption storm is still continuing, this year, the Health Commission issued a number of departments to correct the unhealthy wind in the field of medicine notice, the pharmaceutical industry tax risk should not be underestimated, the pharmaceutical enterprises should be in the end, this paper is intended to explore.

Prior to the implementation of the "two-invoice system", it was common for pharmaceutical companies to increase the number of trading links in the purchase and sale chain in order to increase the price of medicines and obtain sales rebates. In addition to pharmaceutical enterprises, many trading enterprises also take the first sale of goods to enterprises enjoying local policies, and then the enterprise's external sales in order to increase the performance of affiliated enterprises or enjoy financial rebates. In practice, many case-handling authorities on these intermediate increase in the purchase and sale of links hold a negative attitude, that may constitute false opening. In view of this, the author combined with a pharmaceutical enterprise to increase the purchase and sale of links accused of false opening of the acquitted case, the authenticity of the business, the return of funds and the determination of tax losses to be analyzed for the benefit of the readers.

Recently, a number of medical device enterprises have not only been subject to tax recovery and late payment fees, but also administrative penalties and lower tax ratings due to concealment of income, false listing of expenditures and other illegal acts, triggering a series of tax risks. Serious cases will face criminal sanctions. In view of this, this paper will take the pharmaceutical enterprises tax evasion, false opening as a starting point, through the case form to summarize the pharmaceutical enterprises tax evasion, false opening of common situations, and legal risk analysis, in order to provide suggestions for pharmaceutical enterprises to prevent tax risks.

the marketing means of "gold" sales is a common practice of many pharmaceutical companies, but with the deepening of the band purchasing, two-invoice system and other institutional reforms, the pharmaceutical industry compliance requirements are becoming higher and higher, and the management of commercial bribery is becoming more and more stringent, through the CSO cash way of commercial bribery, illegal marketing has become the focus of the finance and taxation department to regulate. The focus of supervision of the department. This article combines the background and mode of investigation and prosecution of CSO consulting service companies by tax/judicial authorities in various regions, and discusses the issues that should be concerned about the investigation and prosecution of the suspected crime of false opening.

Recently, the Inspection Bureau of Putian Municipal Taxation Bureau of the State Administration of Taxation announced the delivery of 39 tax instruments, all of which were for pharmaceutical consulting services, technology companies to pharmaceutical enterprises to falsely issue VAT invoices or ordinary invoices, the published cases present: multiple payees from the same multiple invoicing parties to falsely issue VAT ordinary invoices, and the invoicing parties existed only one year of the establishment of the case that is canceled. The following 16 instruments published in January 2021 are analyzed and used to reveal the risk of false invoicing of consulting service fees by pharmaceutical enterprises.

Recently, Huatax has received inquiries from pharmaceutical enterprises in Hunan and Jiangxi, etc. The same real controller registers and establishes one or more CSO companies, and issues invoices for consulting service fees, promotion fees, etc., to pharmaceutical enterprises, and the one or more CSO companies then set up dozens of sole proprietorships by using identity information of their employees and relatives to be nested in the process of invoicing. The individual sole proprietor issues invoices to the CSO company or the designated pharmaceutical enterprise through the pharmaceutical digital marketing platform or other platforms with the qualification of entrusted levy, and cancels the old account and establishes a new account after the quota is full. Under the above business model, the authenticity of consulting services and the reasonableness of pricing have become the focus of dispute between tax enterprises, and improper handling may lead to the risk of administrative and criminal liability for tax evasion and false invoicing.

On April 27, 2021, nine departments, including the National Health Commission and the Ministry of Industry and Information Technology, jointly issued the Circular on the Issuance of Working Points for Correcting Unethical Practices in the Field of Pharmaceutical Purchase and Sales and in Medical Services in 2021, which is concerned about the prominent problems in the health industry, such as "kickbacks," "red packets," "black clinics," "false billing and tax evasion," and other issues. The Circular is concerned about the prominent problems of "kickbacks", "red packets", "black clinics", and "tax evasion" in the healthcare sector. During the two sessions of this year, "medical reform", "drugs continue to reduce prices" and other hot issues in the pharmaceutical industry ranked at the forefront of netizens' concerns. However, the pharmaceutical industry "with gold sales" mode does not change, the above problems can not be cured, which tax-related problems are still prominent. 2022 false CSP, illegal intermediaries and other key to combat, pharmaceutical enterprises will face tax risks, in this context, pharmaceutical enterprises should pay attention to what risk outbreaks and how to properly respond, this article will share with readers the latest information on the pharmaceutical industry, and the latest information on the pharmaceutical industry. In this context, pharmaceutical enterprises should pay attention to which risk outbreaks and how to deal with them properly, this article will share with readers.

Under the anti-corruption work, a number of hospital directors and pharmaceutical companies have recently been investigated on suspicion of serious disciplinary violations, a large number of academic conferences have been suspended or postponed, the market value of listed pharmaceutical companies fell, ipo was suspended or rejected, and even a famous pharmaceutical company delisted from the market. In the context of anti-corruption, a large number of pharmaceutical enterprises sales costs in the "gray area" was uncovered, tax compliance is faced with the question, anti-corruption process can be expected to involve tax administrative and criminal responsibility. In this paper, we will observe the new trend of regulation of pharmaceutical enterprises under the trend of anti-corruption, analyze the tax risk points of pharmaceutical enterprises, and provide suggestions for pharmaceutical enterprises to cope with tax inspections in the following period for the benefit of readers.