I 摘要 随着时代发展，税收筹划逐渐成为企业确立发展战略以及经营管理目标的重 要决策因素之一。医药行业是政府鼓励支持的新兴产业，制药企业的管理运作和 税收筹划都有其自身特点。本文针对YK制药公司税收筹划策略进行研究，有助 于提高YK制药公司研发实力及核心竞争力，实现企业价值最大化。本文基于 YK制药公司的发展战略和研发战略，结合相关税收政策，在研究YK制药公司 业务及研发模式的基础上，结合医药产业特征和公司的运营模式，对YK制药公 司进行了税收筹划策略优化，主要以YK制药公司涉及税收筹划的业务流程为线 索，结合制药企业的特点，分析了YK制药公司近年来的主要经营情况、财务数 据和涉税情况，分析YK制药公司税收筹划存在的不足，并制定了相应的筹划方 案。YK制药公司在税收筹划过程中应围绕提升研发的核心竞争力，立足公司的 药品研发战略，从技术创新投资、员工期权激励、创新信息共享和税收风险防控 等方面提出税收筹划优化方案，并在高新技术企业认定、研发费用归集与摊销、 利用期权的优惠计税和递延纳税优惠政策等多个方面实施税收筹划优化措施，从 而提升YK制药公司的核心竞争力，实现公司健康快速发展的战略目标。 关键词：税收筹划，研发战略，高新技术企业 Abstract II Abstract With the development of The Times, tax planning has gradually become one of the important decision-making factors for enterprises to establish development strategies and management objectives. The pharmaceutical industry is an emerging industry encouraged and supported by the government. The operation of pharmaceutical enterprises and tax planning have their own characteristics. This thesis researches on the tax planning strategy of YK Pharmaceutical Company which will help the company to improve its R&D capacity, enhance its core competitiveness and maximize enterprise value. Based on the enterprise strategy, combined with relevant tax policies, the thesis optimizes the tax planning strategy of YK Pharmaceutical Company based on the research of YK Pharmaceutical Company's business and R&D model, combined with the characteristics of the pharmaceutical industry and the company's operating model. Taking YK Pharmaceutical Company's business process involving tax planning as a clue, combining with the characteristics of pharmaceutical companies, this thesis analyzes the main operating conditions, financial data and tax circumstance involving YK Pharmaceutical Company in recent years, and analyzes the shortcomings of YK Pharmaceutical Company's tax planning, to make corresponding plans. In the process of tax planning, YK Pharmaceutical Company should focus on improving the core competitiveness of R&D, based on the company's drug research and development strategy, and put forward tax planning and optimization plans from the aspects of technology innovation investment, employee option incentive, innovative information transmission, and tax risk prevention and control. In addition, tax planning and optimization measures are implemented in many aspects such as the identification of high-tech enterprises, the collection and amortization of R&D expenses, the preferential taxation of options, and deferred tax preferential policies, thus improving the core competitiveness of YK Pharmaceutical Company and realizing the company's healthy and rapid development goals. Key words: Tax planning, R&D strategy, High-tech enterprises II 目录 1 目 录 摘 要 .................................................................................................................................. I Abstract ................................................................................................................................. II 第1章 绪 论 ................................................................................................................... 1 1.1 研究背景和研究意义 ................................................................................................ 1 1.1.1 研究背景 .............................................................................................................. 1 1.1.2 研究意义 .............................................................................................................. 2 1.2 研究目的和研究内容 ................................................................................................ 3 1.2.1 研究目的 .............................................................................................................. 3 1.2.2 研究内容 .............................................................................................................. 3 1.3 研究方法和技术路线 ................................................................................................ 4 1.3.1 研究方法 .............................................................................................................. 4 1.3.2 技术路线 .............................................................................................................. 5 1.4 本文的创新之处 ........................................................................................................ 6 第2章 文献综述与相关理论基础 ..................................................................................... 7 2.1 国内外关于企业税收筹划的研究综述 .................................................................... 7 2.1.1 国内外关于税收筹划的研究综述 ...................................................................... 7 2.1.2 国内外关于制药企业税收筹划的研究综述 ...................................................... 9 2.1.3 国内外相关研究的评析 .................................................................................... 10 2.2 相关理论基础 .......................................................................................................... 10 2.2.1 税收筹划理论 .................................................................................................... 10 2.2.2 期权激励理论 .................................................................................................... 11 2.2.3 信息传递理论 .................................................................................................... 13 第3章 YK制药公司税收筹划的现状分析 .................................................................... 14 3.1 YK制药公司基本情况 ............................................................................................. 14 3.1.1 YK制药公司概述 .............................................................................................. 14 3.1.2 YK制药公司的经营发展 .................................................................................. 16 3.2 YK制药公司的税收筹划概况 ................................................................................. 17 3.3 YK制药公司税收筹划存在的问题 ......................................................................... 19 3.3.1 税负偏高且出现持续增长 ................................................................................ 19 3.3.2 上市进程中断且产生高额成本 ........................................................................ 19 目录 2 3.3.3 税收风险不能有效识别及防控 ........................................................................ 20 3.3.4 研发人员薪酬激励不足 .................................................................................... 20 3.4 YK制药公司税收筹划问题的原因分析 ................................................................. 20 3.4.1 税收筹划未充分考虑公司的发展战略 ............................................................ 20 3.4.2 税收短期中部门信息传递机制不完善 ............................................................ 21 3.4.3 税收风险管理机制未能建立 ............................................................................ 22 3.4.4 财税人员的专业筹划能力不足 ........................................................................ 22 第4章 YK制药公司税收筹划策略的优化 .................................................................... 23 4.1 基于研发战略的税收筹划理念 .............................................................................. 23 4.2 技术创新筹划策略 .................................................................................................. 25 4.3 研发薪酬筹划策略 ................................