The tax risk of the pharmaceutical industry is closely related to the issue of commercial bribery, showing the co-existence of false invoicing and commercial bribery, with obvious industry characteristics.2024 The National Health Commission, the Drug Administration, the Municipal Supervision Bureau and other departments have studied and issued policy documents on preventing and combating the issue of commercial bribery in the pharmaceutical industry, and have continued to investigate and deal with the pharmaceutical industry's ‘sales with money ‘Fourteen ministries and commissions jointly continued to rectify the unethical practices in the purchase and sale of medicines, and the Stock Exchange and the Securities and Futures Commission (SFC) focused on the reasonableness of the proportion of sales expenses and the compliance of invoices of listed pharmaceutical enterprises. As the country's efforts to rectify the problem of commercial bribery in the pharmaceutical industry continue to escalate, the tax department of the tax-related violations of pharmaceutical enterprises also continued to increase the intensity of the 2024 outbreak of a number of pharmaceutical enterprises in the false opening of a major case, tax evasion cases, triggering a series of tax risks such as pharmaceutical enterprises to make up for the payment of value-added tax, the payment of late fees, tax adjustments and penalties, and some of the enterprises have also been pursued for the false invoicing of the crime of criminal responsibility. How to do tax compliance beforehand to prevent potential tax-related risks, and how to effectively prove and defend against the tax-related risks afterwards have become issues of urgent concern and solution for the pharmaceutical industry.

Based on the in-depth observation of the pharmaceutical industry, China Tax team has prepared this ‘Pharmaceutical Industry Tax Compliance Report (2025)’. This report observes the development of the pharmaceutical industry in 2024 and the dynamics of tax regulation, focuses on the tax-related criminal and administrative cases in the pharmaceutical industry in 2024 and summarises the manifestations of tax-related risks in the pharmaceutical industry in 2024, analyses the causes of the risk of fraudulent opening in the pharmaceutical industry in 2024, and puts forward the suggestions for resolving and coping with the tax-related risks on the basis of the foregoing, to ensure that the suggestions are precise, targeted and effective, so as to provide the best solution for the tax compliance of the pharmaceutical industry. The report is intended to provide useful insights and references for the construction and development of tax compliance in the pharmaceutical industry.

This report is divided into eight sections, and the full text is about 23,000 words.

Click to download:《Pharmaceutical Industry Tax Compliance Report 》(2025)