税收筹划是现代企业财务管理中颇受关注的议题。对于我国制药企业来讲,随着制药企业的市场化转型不断深入以及我国制药产业的不成熟性,再加上我国政府定价和指导价的影响,使我国制药行业的竞争日益激烈。合理合法的税收筹划可以降低企业成本,增加企业效益,这对于我国制药企业来讲特别重要。本文概述了税收筹划的涵义,并针对我国制药行业的税收筹划所存在的问题提出了具体的方案策略。 Tax planning is the subject of much attention in the modern enterprise financial management. For Chinese pharmaceutical companies, with the deepening of the market-oriented transformation of pharmaceutical companies and the immaturity of China’s pharmaceutical industry, combined with the influence of China’s government pricing and guidance prices, the competition in China’s pharmaceutical industry is becoming increasingly fierce. Reasonable and legitimate tax planning can reduce business costs and increase business efficiency, which is particularly important for our pharmaceutical companies. This article summarizes the meaning of tax planning, and puts forward specific strategies for the existing problems of tax planning in China’s pharmaceutical industry.