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华税：医药行业税务合规报告（2026）（40页）.pdf
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2025 年1月 14日，市场监管总局发布《医药企业防范商业贿赂风险合规指 引》。《指引》旨在预防和遏制医药领域商业贿赂行为，为从事医药产品研发、 生产、流通等活动的医药企业及医药推广服务商、代理商等第三方提供权威合规 范本与行动指南。《指引》系统梳理并汇总医药营销全流程中的商业贿赂风险触 点，细化并明确合规经营的实操准则与风险防范的关键事项，将进一步推动医药 领域商业贿赂治理长效机制的落地与完善。其中，第三章第四节明确“外包服务 商业贿赂风险”相关规制要求，为医药企业选聘第三方服务主体清晰列明了风险 识别维度与防范要点，尤其明确禁止医药企业借助合同销售组织（Contract Sales Organization，CSO）等外包服务商以虚假、不实的服务套取资金，以规避外包 服务商通过虚开发票套取资金，实施商业贿赂而被牵连追责的潜在风险。 3.十四部委联合持续纠正医药购销领域不正之风 北京市朝阳区东三环北路霞光里18号佳程广场 B 座 17层TEL：010-64108688WEB：www.huashui.com
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