Chapter 151: I also know a thing or two about reasonable tax avoidance (please subscribe)
Soon, Zhang Yang calmed down and looked at the fourth drug currently on sale by Qingshan Pharmaceutical - liver cell promotion Activator.
Hepatocyte activator is mainly used in patients with liver cirrhosis, and the medical insurance price is 6,000 yuan.
When it was first launched, medical insurance reimbursed 35%, reimbursing 2,100 yuan, and the individual paid 65%, with a self-pay of 3,900 yuan.
With the increase in production capacity, production costs have dropped. Zhang Yang’s price per bottle has been reduced by 200 yuan, and the medical insurance price has dropped to 5,800 yuan.
Medical insurance has also adjusted the reimbursement ratio for this purpose, from the previous 35% reimbursement to 50%. Now an individual only has to bear 50% of the cost, which is 2,900 yuan per bottle.
At the same time,
Qingshan Pharmaceutical still continues the buy three and get one free activity. Calculated, patients only need to pay 2,175 yuan for each bottle.
Of course, although the out-of-pocket expenses of patients with liver cirrhosis have decreased, the impact on Qingshan Pharmaceutical’s profits will not be significant.
On the contrary,
Because the medical insurance has adjusted the reimbursement ratio, patients who originally took the medicine for three months and then stopped taking the medicine for two months can now continue to take the medicine. The total revenue of the "hepatocellular activator" has continued to rise overall, becoming the most important product of Qingshan Pharmaceutical at present. sources of profit.
A total of 3 million bottles of "Hepatocyte Activator" were sold throughout the year, with a sales volume of 13.05 billion yuan and a profit of 10.8 billion yuan.
And it is foreseeable that as medical insurance increases the reimbursement ratio, more and more patients with cirrhosis will continue to purchase "hepatocellular activators", bringing more cash profits to Qingshan Pharmaceutical.
In addition to the "Liver Cell Promoting Activator", Qingshan Pharmaceutical's only health product drug - "Liver Protector" developed on the "Hepatocyte Promoting Activator", has a 50% efficacy. Capsule” sales are also good.
The price of 350 yuan per bottle makes many middle-aged fatty liver patients willing to try it, especially elite white-collar workers and corporate bosses in first- and second-tier cities who always have it at home.
Of course,
As a health product, except for the most loyal users who take one almost every day, most users remember to take one and take a few pills every now and then.
Even so, "Huganbao Capsule" is getting better and better with its good liver-protective effect, and gradually begins to be compared with another well-known liver-protective drug in China - Pien Tze Huang.
Last year, the sales volume reached 600,000 bottles, the sales amount exceeded 2 billion, and the sales profit was 1.2 billion yuan.
Although it is still a little short of Pien Tze Huang’s revenue of 10 billion, Zhang Yang is not in a hurry.
The overseas version of "LivClearX" of "LivClearX" is much more profitable.
Although it also contains 50% of the active ingredients, the price is more than ten times more expensive.
Last year, 4 million bottles were sold in the U.S. market, with a sales volume of US$3.6 billion and a profit of US$2.8 billion, equivalent to RMB 19.6 billion.
I have to say that it is still easy to make money in the United States.
However, with the launch of the domestic "hepatocellular activator", Friedman's original plan to increase the active ingredients of "LivClearX" by 10% every two years fell through, and Novartis also began to cooperate with Tsingshan Pharmaceuticals Discuss in detail preparations for the introduction of "hepatocyte activator".
As a result, the subsequent price of "LivClearX" will inevitably be lowered.
Even so, Zhang Yang is already very satisfied with the huge profits brought by the "liver cell activator". A rough calculation shows that the annual profits at home and abroad have reached 31.6 billion yuan.
Immediately afterwards, his eyes fell on Qingshan Pharmaceutical’s last drug and the latest drug, "Kidney Toxin Clearing Dialysis Injection".
"Shenduqing" has only been on the market for three months. In the first month, the sales volume was 100,000 units domestically and 126,000 units in the US market.
The number increased significantly in the second and third months, exceeding 500,000 in China and exceeding 300,000 in the United States.
According to the latest statistics, "Shenduqing" has occupied 12% of the domestic dialysis market in just three months.
The situation in the United States is similar, with a share of more than 8%.
However, as "hemodialysis manufacturers" such as Fresenius Medical Care reduce the price of consumables, the cost of hemodialysis will be greatly reduced, and the share of "Shenduqing" in the dialysis market will definitely not be what it was at the beginning. Fierce.
Zhang Yang estimates that the domestic market share will eventually stabilize at about 30%-35%, forming a situation where the elderly will mainly take cheaper hemodialysis, and the young and middle-aged will take slightly more expensive " Dialysis method based on "Kidunduqing".
The two form a differentiated market.
Calculated in this way, the domestic sales volume of "Shenduqing" this year should exceed 9 million to 10 million injections, with sales amount reaching 9.5 billion yuan, sales profit reaching 5.5 billion yuan, and market share reaching 18.5%.
As for overseas markets, mainly the U.S. market, the sales volume within a year should also reach 6-7 million, with a sales amount of 2.1 billion U.S. dollars, a sales profit of 1.6 billion U.S. dollars, equivalent to 11.2 billion yuan, and the U.S. market share reached 17 %.
Together, the profit generated by "Shen Du Qing" in a year should be around 16.7 billion.
Seeing this, Zhang Yang exhaled slightly.
The follow-up "Liver Cell Promoting" and "Shenduqing" are not one-time cure drugs, and their continuous profitability is significantly greater than the first three drugs. No wonder all pharmaceutical companies are not very willing to develop one-time cure drugs.
After sighing a little, he tallied up the profits of all the drugs for the year.
Qingshan Ava: Annual revenue is 1.68 billion yuan, net sales profit is 1.35 billion yuan, and the "thrombocytopenia" market share is 62%.
ITG human myelopoietin: annual revenue of 6.5 billion yuan, net sales profit of 5.16 billion yuan (domestic 1.76 billion, foreign 3.4 billion), market share 100%.
Acofenprovir: annual revenue of 5 billion yuan, net sales profit of 4 billion yuan, and market share of 100%.
Hepatocyte activator: annual revenue of 38.25 billion yuan, net sales profit of 30.4 billion yuan (domestic 10.8 billion, foreign 19.6 billion), market share 100%.
Huganbao Capsules (health products): annual revenue of 2 billion yuan, net sales profit of 1.2 billion yuan, and a domestic hepatoprotective drug market share of 12%.
Shenduqing dialysis needle: annual revenue is 24.2 billion yuan (estimated), net sales profit is 16.7 billion yuan (domestic 5.5 billion, foreign 11.2 billion), and the total global dialysis market share reaches 14.2%.
Total: annual revenue of 77.63 billion yuan (estimated), sales profit of 56.6 billion yuan (estimated).
However, if the profits of "ITG Human Myelopoietin" and "Icofenprovir" are deducted every year, Tsingshan Pharmaceutical's annual drug sales profit is about 45 billion yuan. .
Of course, this does not mean that Qingshan Pharmaceutical can save so much money every year. As we all know, in addition to sales profits, the company also has operating expenses.
Zhang Yang turned to the next page, and the next financial report was the financial expenditure of Qingshan Pharmaceutical.
The first is employee wages.
Tsingshan Pharmaceutical does not have its own production base, so there are far fewer employees than traditional pharmaceutical companies, which often have tens of thousands. The salary structure is mainly divided into office staff, R&D personnel and the pharmaceutical sales of the previously established Tsingshan Pharmaceutical Three major parts of the company.
The salary of ordinary office staff plus provident fund, social security, etc. is 7,500 yuan/month, and the salary of professional and technical personnel such as office assistants and finance is around 12,000 yuan.
The salary gap for drug R&D personnel is relatively large.
The salary of an intern is 7,000 yuan a month. Drug developers with certain work experience can get an annual salary of 300,000-500,000 yuan;
And doctors and directors who can lead a team, such as Fang Hanliang, can get an annual salary of 1.5 million yuan. Add performance.
Currently, there are 658 people working in the Qingshan Pharmaceutical Drug Research and Development Center, with annual salary expenditures of approximately 400 million yuan.
What surprised Zhang Yang was that
the last part, that is, the employee salary expenditure of the "Qingshan Pharmaceutical Sales Company" that was originally established was actually more.
You can understand it after taking a closer look.
In addition to the normal back office and warehouse management expenses of a pharmaceutical sales company, the main expenditure on wages is for pharmaceutical representatives.
Although most of Tsingshan Pharmaceutical’s drugs are scarce and unique in the market, medical representatives also need to communicate, negotiate, and introduce them with major hospitals. It is precisely because of their promotion that Tsingshan Pharmaceutical’s The medicines have entered major hospitals smoothly.
The annual sales expenses in this area have reached 1 billion yuan.
Calculate it,
For all salaries including R&D centers, pharmaceutical companies, and back-office staff and executives, Tsingshan Pharmaceutical’s annual salary expenditure is approximately 1.5 billion yuan.
This is nothing compared to the 45 billion sales profit. Zhang Yang also knows that salary is not the bulk of expenditures, the real bulk is scientific research expenses.
Even though the main drugs of Qingshan Pharmaceutical are derived from simulators, Zhang Yang still invests a lot of scientific research funds in the improvement of drugs and the development of new drugs.
Last year, Tsingshan Pharmaceutical invested 9.5 billion yuan in scientific research expenses.
In addition, Zhang Yang also noticed a rapid increase in expenses in the financial report-taxes.
The financial director on the side also noticed that Zhang Yang stayed on the tax deduction expenditure for a long time. After thinking for a while, he said:
"Mr. Zhang, the main types of taxes we need to pay at present are: value-added tax, surcharge and corporate income tax. . ”
“Because we, Qingshan Pharmaceutical, have obtained a number of tax-deductible enterprises including ‘National High-tech Enterprises’. Industry honor,
In addition, the Chengdu official has also introduced a series of preferential policies for us, so the current tax amount we pay is about 10%. ”
“Calculating the total we need to pay last year. Although the absolute value of 5.6 billion in taxes and fees is a bit high, after all, our sales volume and sales profit exceed 10 billion yuan.”
"Generally speaking, taxes are not high."
Zhang Yang nodded slightly and said nothing.
Seeing this, Lao Qian's heart trembled, and he couldn't guess Zhang Yang's true thoughts.
Zhang Yang, Mr. Zhang, had never cared about paying taxes before. He only remembered that when he first joined the company, Mr. Zhang only said: "Pay taxes truthfully."
In the past, the company’s revenue was low and taxes were only tens of millions. Could it be that... Mr. Zhang thought it was too much?
After a moment, he coughed lightly and said in a low voice:
"Mr. Zhang, currently I am paying my taxes truthfully in full compliance with the national taxation requirements. If I want to do some reasonable tax avoidance, cough... "
"I know a little bit about it."
Zhang Yang was stunned for a moment, knowing that Lao Qian would be wrong about what he meant.
He put down the financial report in his hand and said with a smile:
"Old Qian, don't let your imagination run wild."
"I heard that there is a famous prison in Magic City called 'Tilanqiao', and 60% of the prisoners there are the top accountants in the country."< br>
“You don’t want to go to further studies, right?”
Old Qian shook his head repeatedly in fright and embarrassment. Of course he knew about Tilanqiao Prison, which is famous in the financial world.
A large number of masters and doctoral students in finance and accounting from prestigious universities such as Shanghai Finance University, Fudan University, and Jiaotong University are detained here. It is known as the "President Class of Senior Talents" in the world.
It is jokingly said that entering other prisons is for reform, while entering this prison is for "further education."
After the joke, Zhang Yang gradually put away his smile, looked at Lao Qian seriously, and emphasized:
"Old Qian, don't think about giving me any reasonable tax avoidance, I don't need it. . ”
“As you said, the taxes we pay are actually very low now, so we just need to declare it truthfully according to the requirements of the tax authorities.”
Old money is heavy. He breathed a sigh of relief, then nodded desperately:
"Mr. Zhang, thank you for supporting my work! To be honest, if the boss hadn't asked us which accountant would be willing to evade taxes?"
"Meeting a boss like you is really the greatest luck in my life. Don't worry, I will work hard and there will be no mistakes."
Zhang Yang smiled and waved his hand, his eyes falling on the last column of the financial report.
The total operating net profit of Tsingshan Pharmaceutical last year: 26.5 billion yuan.
“It’s pretty much what I expected.”
At the end, Zhang Yang put down the financial report in his hand.
“Compared to domestic first-tier pharmaceutical companies such as Hengrui Pharmaceuticals and BeiGene, Tsingshan Pharmaceutical is already a super first-tier presence.”
“This is of course due to the simulator provides Several top-notch drugs! ”
“But they are relatively strong. Compared with the hundreds of billions of profits of international pharmaceutical companies such as Biopharmaceuticals, Pfizer, and even Novartis, Tsingshan Pharmaceuticals is only a fraction of others.”
“There is a long way to go, and we must continue to expand our drug product line. Develop more drugs! ”
Thinking of this, Zhang Yang thought of the simulator.
I don’t know if the simulator is holding back the ultimate move recently, or if it needs to trigger some special tasks. Since completing the "Uraemia" simulation plot, it has not activated new nodes, which makes it impossible for him to continue to obtain new ones. drug patents.
He sighed slightly and quickly adjusted his mood.
“However, we cannot rely entirely on simulators. In recent years, we have continued to invest 10 to 20 billion in R&D funds, and there have been some large and small R&D results.”
"Several drugs have even entered the clinical trial stage. If nothing unexpected happens, the first drug independently developed and launched by Qingshan Pharmaceutical should be released soon."
“Simulators and self-research, both channels must be utilized, both are indispensable!”
“Also, everyone’s salary can also be mentioned. The salary expenditure of 450 million is more than 20 billion. "It's insignificant in front of profits."
Zhang Yang quickly recorded his inner thoughts in his notebook. Upon seeing this, Lao Qian quietly retreated without disturbing him.
I don’t know how long it took, but the door to Zhang Yang’s office was pushed open again.
When Zhang Yang came back to his senses, he found Ren Xiaomin already sitting on the sofa waiting for him.
"Brother Ren, when did you come?"
"I've been here for ten minutes. I saw that you kept recording something, so I didn't bother you." With that, Ren Xiaomin stood up from the sofa and looked a little He glanced at Zhang Yang distressedly.
"Zhang Yang, don't be too tired. Life can't be all about work."
Zhang Yang put down the pen in his hand and said with a smile:
"Brother Ren, don't talk about me. You work hard and are in the same state."
"Haha."
Ren Xiaomin laughed helplessly:
"Okay, anyway, please pay attention to your health and don't work too hard."
"By the way, I came here to ask you to come to my house for dinner tonight. Your sister-in-law specially prepared a table of dinner for you!"< br>
"Eat?"
Zhang Yang was slightly startled:
"What's wrong? Why did my sister-in-law suddenly call me to eat?"
Ren Xiaomin suddenly looked at Zhang Yang and shook his head, then sighed. Tone:
“Zhang Yang, today is your birthday, your 31st birthday, you even forgot about it?!”
"My birthday?"
Zhang Yang then recalled that today is indeed his birthday, but...
He has been alone all this time, and he even forgot his birthday when he was busy.
Looking at Brother Ren's worried eyes, Zhang Yang felt warm in his heart. At this moment, Ren Xiaomin continued:
"Are you having fun tonight?"
Zhang Yang shook his head:
“No entertainment.”
“That’s good.”
Ren Xiaomin breathed a sigh of relief, with a smile on his face:
“ Your sister-in-law called me three times early this morning, urging me to call you home for dinner.”
"However, you have to be mentally prepared. Your sister-in-law will probably urge you to get married again...haha."
Zhang Yang suddenly felt a headache, but his heart felt warm.
“Okay, Brother Ren, I will drive to your house after get off work!”
“Thank you and my sister-in-law for caring about me.”
“Haha, but Zhang Yang, it’s time for you to start a family!”
...
Just when Ren Xiaomin informed Zhang Yang to eat in the office, on the other side.
Tsingshan Pharmaceutical Drug Research and Development Center.
In the office of Dr. Fang Hanliang, the project leader of the Sixth Project Team, Zhou Xiaomei looked a little embarrassed.
"Fang Bo, I want to get off work an hour early this afternoon. This is my leave request. I hope you can approve it."
Fang Hanliang came to Qingshan Pharmaceutical from BI Company in Germany.
In addition to bringing rigorous R&D ideas and meticulous teamwork, it also inherited the Germans’ strict and even rigid work discipline.
He does not require all members of the project team to work overtime, but he does not allow anyone to leave work one minute early.
Even before leaving get off work every day, you must report whether today's work has been completed.
Zhou Xiaomei has never asked for leave before. At this time, looking at Fang Bo, who is often criticized by colleagues for being "unhuman", she can't help but feel a little uneasy.
Fang Hanliang put the leave request note on his desk and looked up at Zhou Xiaomei:
"What's the matter, Zhou Xiaomei? Is there anything special happening today?"
Zhou Xiaomei hummed lightly. Made a sound:
"Well, I do have a rather special thing to be busy with this afternoon..."
As she said that, just as she was thinking about finding an excuse to stall, Fang Hanliang said:< br>
"Well, since there is something to do, let's do it."
"Do you agree?"
"Yes, but remember to finish all the work before leaving get off work."
"Okay Fang Bo, don't worry, I'll do everything before I leave!"
Zhou Xiaomei was surprised and hurriedly thanked her. She didn't expect Fang Bo to be so easy to talk to.
After exiting the office, she exhaled heavily, with a happy smile that could no longer be hidden on her face.
Briskly all the way back to the Sixth R&D Group Laboratory, the entire team members in the laboratory seemed to feel Zhou Xiaomei's joy.
Just as I was about to start the experimental work at hand, a female colleague Fang Lin, who I usually have a good relationship with, came over and said:
"Little sister, did you eat candy today? Why are you so happy? ?”
“Sister Lin, I’m on leave, I can leave work one hour early this afternoon!”
"Wow! Dr. Fang agreed?"
"Yes!"
Sister Lin was obviously a little surprised, but soon her focus fell on the reason for asking for leave.
"Little sister, what makes you rather face Fang Bo than ask for leave?! Are you in love?"
As soon as the words fell, all the colleagues in the same group in the laboratory looked at Come over.
Zhou Xiaomei suddenly turned red and shook her head hastily:
"No, I just ordered a birthday cake and I have to pick it up before getting off work!"
"Oh!"
Sister Lin felt disappointed, and even her colleagues in the laboratory started to work on their own tasks again.
After a while, Fang Lin still realized something was wrong.
"That's not right, little sister, remember your hometown is in your province, right? None of your relatives are in Chengdu. Who are you celebrating your birthday for?"
"Also, why did you ask for leave to pick it up yourself? ? Can’t you just ask the cake shop to order a takeaway to be delivered to the company? ”
< br>"Oh, couldn't you celebrate your lover's birthday?"
"And your lover is not a colleague of our company, right? Are you afraid that everyone will bump into you?"
"Hurry up Tell me, who is it? Do you know me?”
Zhou Xiaomei’s ears were already red with embarrassment. She kept shaking her head shyly and denying:
“Oh, Sister Lin, don’t talk nonsense!”
“Not a lover, just an ordinary friend!”< br>
As she said that, her mind suddenly flashed back to that year at the Third Hospital in Chengdu, a young man gently touched her head and said to her:
“Study hard. , one day you will defeat the disease.”
From that moment on, a seed was planted in her heart forever and could never go away.
Thinking of this, Zhou Xiaomei felt a little sad, and said silently in her heart:
“Actually, even I don’t know if I am a friend in his heart.”
...
At 6 p.m., Zhang Yang got off work on time.
About 45 minutes later, he drove his new energy vehicle to the Nan'an Huacheng Community where Brother Ren's family lived.
After buying a lot of snacks for the children in the supermarket downstairs, he knocked on the door and came to Brother Ren's house.
The door opened and it was Brother Ren’s wife, Xie Yun.
"Zhang Yang, come in quickly, oh, I asked you to have a meal and buy so many snacks!"
"Not allowed next time!"
"Okay, okay!"
Zhang Yang smiled and changed his shoes, then put the snacks on the coffee table. He had been to Brother Ren's house many times, and he was familiar with Sister Yun and the children.
Hearing the noise, Ren Xiaomin and the two children who came back first came out of the room.
"Zhang Yang, let's have a few drinks to celebrate your birthday!"
The two children also said obediently:
"Happy birthday to Uncle Zhang!"
Zhang Yang looked at the birthday cake prepared on the table and listened to the blessings from Brother Ren and his family, and felt warm in his heart.
"Brother Ren, sister-in-law, and two children, thank you."
Xie Yun also walked out of the kitchen, looked at Zhang Yang and said with a smile:
" Thank you. Since everyone is here, let’s eat the cake first! Zhang Yang, I will light a candle for you and make a wish!”
"If you ask me, you'd better make a marriage promise, and I hope you meet your beauty soon!"
"Okay, okay, listen to my sister-in-law!"
Zhang Yang said with a smile, look Brother Ren has a happy family, and he suddenly has the urge to start a family.
But when he closed his eyes, the wish in his heart became:
“I hope Brother Ren’s family will be safe and happy; I hope Qingshan Pharmaceutical will develop smoothly; I hope there will be fewer diseases in the world! ”
Blow out the candles and the lights will turn on.
"Eat cake!"
......
The lights turned on, and gradually, the night darkened.
At nine o'clock in the evening, Zhang Yang and Ren Xiaomin had a few drinks and were ready to say goodbye. After all, the two children had to go to school tomorrow.
Since he had been drinking, Zhang Yang's family was not too far away from Ren Xiaomin's community, so he simply prepared to take a taxi back and come back to pick up the car tomorrow morning.
Getting into a taxi.
Rongcheng is beautiful at night.
The street lights on both sides of the street are brilliant, and the warm yellow lights illuminate the dark night sky.
It is now the end of October, and the autumn in Chengdu is already a bit cool.
The heating in the taxi was very strong, and Zhang Yang fell asleep after a while under the influence of alcohol.
I don’t know how long it took, but the taxi driver shouted.
“Handsome guy, here we are.”
Zhang Yang woke up, paid, and then opened the car door.
I suddenly felt a cool breeze blowing over me, and I couldn't help but shiver.
He hurried to the gate of the community, but as soon as he got off the car, he saw a familiar, tall figure standing alone and shivering at the door of the guard box.
……
PS: It’s too late today, sorry!
6K!
(End of this chapter)