Build an information platform to strengthen pre-inspection analysis. Informatization is the prerequisite for carrying out inspections of false VAT invoices issued by pharmaceutical distribution companies. In order to investigate the pharmaceutical distribution process, the collection includes drug transaction data on the provincial government centralized drug procurement platform, pharmaceutical supply, sales and inventory data of pharmaceutical distribution companies, and corporate VAT invoice certification by the tax department. Multi-department and cross-industry data such as data, through multi-professional integration and multi-perspective analysis information inspection methods, and the use of information methods such as report analysis and data comparison, will help reveal that pharmaceutical distribution companies use invoices to commit crimes and evade tax payment industry-wide problems of money making and profiteering.

When investigating the false issuance of ordinary VAT invoices by pharmaceutical distribution companies, the key to inspection and verification (sequential inspection method) is the flow of invoices, which extends to the use of ordinary VAT invoices fraudulently or illegally purchased by relevant medical institutions. . In actual work, the reverse investigation method can also be adopted to randomly check the financial information of medical institutions at the provincial and municipal levels to check whether there are false VAT general invoices in the accounts, so as to discover pharmaceutical distribution companies that have falsely issued invoices, and rationally choose methods and use them flexibly. Methods to ensure efficient and smooth case investigation.

The price of medicine is falsely high and the pharmaceutical industry has become the hardest hit area by false regulations. It is not only a tax law issue, but also an external manifestation of many social problems. As a means of income distribution, taxation has certain macroeconomic control functions.