财税与公共管理学院知识库

医疗器械与人民健康息息相关，医疗器械行业是关乎民生的保障性基础行业。近年来，随着我国国民可支配收入的增长与人口老龄化程度的加深，催生了我国居民医疗需求的增加、医保覆盖广度的拓宽和深度的延伸，意味着我国居民对医疗器械的需求在持续增加。与此同时，我国政府积极鼓励医疗器械行业的产品创新和技术升级，出台了多项税收优惠政策，同时也出台了多项监管法规，总体而言，在严控质量的基础上成功实现政策性减负松绑。

随着我国税收制度的逐步法治化，“营改增”和“减税降费”等举措的全面实施，以及“两票制”“带量采购”等政策的贯彻执行，医疗器械企业所处的涉税外部环境越来越复杂，经销模式发生显著变化，涉税风险明显增加。同行业企业的税务情况参差不齐且差距较大，部分企业尚未建立税务机构，企业领导人不具备税务风险意识、不了解相关知识体系，甚至卷入巨额税务违法案件；同时，学术界通常针对医疗整个行业展开税务研究，对于医疗器械行业具体的税务风险尚未有完善的理论支撑和研究。因此，研究该行业税务风险的识别、评估与控制等方面的税务风险管理，具有较强的理论和实践意义。

本文从医疗器械行业的视角出发，梳理了国内外文献税务风险管理的研究现状和理论框架，寻找到突破点“针对该行业的税务风险研究尚未体系化，理论和实践指导意义不够”，据此创新研究方案：首先，介绍医疗器械行业的发展状况，梳理我国针对该行业实施的重要政策，分析其对企业税务的影响，据此指出该行业目前存在或潜在的重要涉税环节及涉税风险点；其次，根据数据完整性、可持续性等原则选择51家上市公司为该行业的样本研究对象，查找其2016－2020年相关财务或税务数据并予以整理，构建并运用“效能位差”识别模型，初步识别出该行业存在的高风险及低风险企业；再次构建“AHP－熵权”评估模型，为进一步详细评估企业税务风险的具体问题提供模型基础；最后，提出加强税务风险管理的优化措施，旨在为我国医疗器械企业税务风险管理的全面稳步发展提供建议。

Medical devices are closely related to people's health. The medical device industry is a basic security industry related to people's livelihood. In recent years, with the growth of China's national disposable income and the deepening of population aging, the increase of medical demand of Chinese residents, the broadening and depth of medical insurance coverage have been expedited, which means that the demand of Chinese residents for medical devices is increasing continuously.At the same time, the Chinese government has actively encouraged the product innovation and technological upgrading of the medical device industry, issued a number of preferential tax policies, and also issued a number of regulatory regulations. Generally speaking, on the basis of strict quality control, the Chinese government has successfully achieved policy burden reduction and deregulation.

With the gradual legalization of China's tax system, the full implementation of measures such as "replacing business tax with value-added tax" and "tax reduction and fee reduction", as well as the implementation of policies such as "two vote system" and "purchase with quantity", the tax related external environment of medical device enterprises is becoming more and more complex, the distribution mode has changed significantly, and the tax related risks have increased significantly. The tax situation of enterprises in the same industry is uneven and the gap is large. Some enterprises have not established tax institutions, and the enterprise leaders do not have tax risk awareness, do not understand the relevant knowledge system, and even get involved in huge tax violations; At the same time, academia usually carries out tax research on the whole medical industry, and there is no perfect theoretical support and Research on the specific tax risk of the medical device industry. Therefore, the study of tax risk management in the identification, evaluation and control of tax risk in this industry has strong theoretical and practical significance.

From the perspective of the medical device industry, this paper combs the research status and theoretical framework of tax risk management in domestic and foreign literature, and finds a breakthrough point: "the tax risk research for this industry has not been systematized, and the theoretical and practical guiding significance is not enough". Based on this, this paper innovates the research plan: Firstly, it introduces the development status of the medical device industry, combs the important policies implemented in China for the industry, analyzes its impact on enterprise tax, and points out the existing or potential important tax related links and tax related risk points of the industry; Secondly, according to the principles of data integrity and sustainability, 51 listed companies are selected as the sample research objects of the industry, the relevant financial or tax data from 2016 to 2020 are found and sorted out, and the "efficiency potential difference" identification model is constructed and used to preliminarily identify the high-risk and low-risk enterprises in the industry; Thirdly, the "AHP entropy weight" evaluation model is constructed to provide a model basis for further detailed evaluation of specific problems of enterprise tax risk; Finally, it puts forward the optimization measures to strengthen tax risk management, in order to provide suggestions for the comprehensive and steady development of tax risk management of medical device enterprises in China.