Research on Tax Risk Control in the Biotech Manufacturing Industry: A Case Study of Company A

Abstract

Against the rapid development of the global biotech manufacturing industry, this study takes Company A, a benchmark biotech enterprise, as the research object to explore tax risk control paths for the industry. Based on 2023-2024 financial and tax data and industry early warning indicators, it adopts literature analysis, indicator comparison and case study methods to identify and analyze tax risks in VAT, corporate income tax and other major taxes of Company A. The research finds prominent risks such as abnormal tax burden fluctuations, non-standard cost accumulation and non-compliant related transactions in the enterprise. It further proposes targeted prevention measures from internal control improvement, core business tax standardization and policy accurate application. The results provide practical references for biotech manufacturing enterprises to strengthen tax risk management and achieve compliant operation, and enrich the industry’s tax risk control research system.