纳税义务是每一个企业不可回避的责任,企业在履行该业务的同时意味着现金支出的增加,企业净利润的减少。因此,一直以来,如何在合理合法的前提下尽量的降低税收成本,是企业经营者和财务管理者的重要目标之一。在税务法律法规不断完善和推陈出新的现行状况下,遵纪守法,规避税务风险,同时最大限度地降低税负压力,对企业的税负情况进行分析并提出实际的纳税筹划建议是一个永不过时的话题,所以本文对其进行了粗浅的分析,并对制药企业在所得税和增值税方面提出了几点想法。 Tax liability is an unavoidable responsibility of every enterprise. In performing the business, an enterprise means an increase in cash expenditure and a decrease in the net profit of the enterprise. Therefore, it has always been one of the important goals of business managers and financial managers how to reduce tax costs as much as possible under the reasonable and legal premise. Under the continuous improvement of tax laws and regulations and innovation, we must abide by the law and abide by the tax risks while minimizing the burden of tax burden, analyzing the tax burden of enterprises and putting forward tax planning proposals that are never going out of date The topic of this article, so this article conducted a superficial analysis of the pharmaceutical companies in the income tax and value-added tax put forward some ideas.