Since the pharmaceutical industry anti-corruption work, a number of pharmaceutical listed company real controller because of suspected corruption by the supervisory commission detention, the securities and exchange commission on a number of pharmaceutical enterprises false statement problem to carry out investigation. Under the shock, the A-share pharmaceutical-related sectors led the fall or even stopped, a number of pharmaceutical companies to be listed due to high sales costs and the lack of reasonableness, ipo pressed the pause button or termination button. The stock exchange, the beijing stock exchange also have issued "issuance and listing audit dynamics" requires intermediaries to focus on the verification of sales costs. In view of this, this paper will take the current medical industry anti-corruption work on the capital market from the perspective of the impact, summarize the pharmaceutical enterprises listed on the ipo audit of marketing expenses and tax compliance points and put forward countermeasures to help pharmaceutical enterprises healthy business development.

The core objective of this centralized action in the pharmaceutical industry is to combat corruption and bribery in medical service institutions, and a number of hospital directors and doctors have been investigated and punished for accepting bribes. Due to the fact that bribery and bribery are joint crimes, the Commission for Discipline Inspection and Supervision of the Supreme Prosecutor, the Supreme Court and other relevant departments have issued the "Opinions on Further Promoting the Investigation of Bribery and Bribery Together", emphasizing that "bribery and bribery are investigated together", and that bribe-taking is seriously punished. The recently published Amendment (XII) to the Criminal Law (Draft) also proposes to increase the penalties for active bribery. In the pharmaceutical industry, bribery funds are usually obtained through false invoices, investigate and deal with bribery is bound to implicate the false invoicing behavior, then the question is, whether the false invoicing and bribery constitutes a guilt by association, from a heavy penalty; or to the punishment of a number of crimes. The author combined with the current relevant provisions and judicial practice, from the criminal law theory to be analyzed for the reader's reference.

The pharmaceutical industry has a bearing on people's livelihood, and is one of the areas that receive the most attention from regulators. In order to solve the problem of pharmaceutical companies in circulation to extract funds for commercial bribery, drug prices are too high, in 2017, the State Council Medical Reform Office began to implement the "two-invoice system". The "two-invoice system" has compressed the original multiple circulation links of medicines, and to a certain extent, it has cracked down on the phenomenon of price increases at various levels after the drugs leave the factory. However, the reform did not completely solve the chronic problems of the pharmaceutical industry, and the tax-related risks faced by pharmaceutical enterprises have not been eliminated. In recent years, the tax authorities at all levels announced the typical tax cases, there is no lack of pharmaceutical enterprises. This year, the General Administration of Taxation "officially announced" that pharmaceuticals are still the key area of supervision. In view of this, this article combines the current policies and regulations and typical cases to analyze and summarize the tax-related risk points in the pharmaceutical industry, so as to put forward tax compliance recommendations for pharmaceutical enterprises and help their healthy development.

For a long time, the pharmaceutical industry has raised the price of drugs due to potential corruption, which has given rise to a large number of false invoicing and tax evasion. For this reason, the state has repeatedly deepened the reform of the pharmaceutical system, the implementation of the "two vote system" "one vote system", in order to reduce the price of medicines, and to put an end to the bribery and corruption of medicine and other issues. Over the past few years, the state's multi-departmental joint rectification of unethical practices in the field of medicine has been normalized, and to a certain extent, it has cracked down on tax violations. But the phenomenon of bribing doctors by means of false invoicing and other means still exists. Recently, the relevant departments deployed to rectify the problem of corruption in the field of medicine, it can be seen that the pharmaceutical industry will be the state focus on regulating the industry. In view of this, this paper starts from a real case of bribing doctors through false invoicing, combines relevant policies, reveals the tax risk points of the pharmaceutical industry, and provides a tax compliance program for the pharmaceutical industry under the high pressure of anti-corruption.