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The Impact of “Two-invoice System” Reform on Tax Risk of Pharmaceutical Manufacturing Industry

In: Proceedings of the 2025 3rd International Conference on Digital Economy and Management Science (CDEMS 2025)

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  • Jiaqin Qu

    (Anhui University, College of Economics, Postgraduate students in the Master of Science in Taxation)

Abstract

In the context of the comprehensive implementation of the “two-invoice system” reform, the impact of the “two-invoice system” on the tax risk of pharmaceutical manufacturing enterprises is studied by using the financial data of China’s Shanghai and Shenzhen A-share listed companies in the pharmaceutical manufacturing industry in the period from 2012 to 2022. The study finds that the “two-invoice system” reform increases the tax risk of pharmaceutical manufacturing enterprises at the 5% significance level, and this effect is different in different types of enterprises, compared with state-owned enterprises, non-state-owned enterprises are much more affected by the implementation of the policy, and the tax risk increases at the 1% significance level.

Suggested Citation

  • Jiaqin Qu, 2025. "The Impact of “Two-invoice System” Reform on Tax Risk of Pharmaceutical Manufacturing Industry," Advances in Economics, Business and Management Research, in: Wenke Zang & Chunping Xia (ed.), Proceedings of the 2025 3rd International Conference on Digital Economy and Management Science (CDEMS 2025), pages 605-609, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-770-0_68
    DOI: 10.2991/978-94-6463-770-0_68
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