Fictitious business, false invoices for external use of funds … The Ministry of Finance punished 19 pharmaceutical companies.

　　According to the website of the Ministry of Finance, the "Announcement on Quality Inspection of Accounting Information of Pharmaceutical Enterprises Issued by the Ministry of Finance" was released recently.

　　According to the announcement, in accordance with the Accounting Law of People’s Republic of China (PRC), the Ministry of Finance and the National Medical Insurance Bureau will check the quality of accounting information for 77 pharmaceutical companies in 2019, in view of the chronic problem of high drug prices reflected by people. The inspection focused on the cost-expense structure of pharmaceutical products, and found out the causes of false high drug prices, which shocked the illegal behaviors of pharmaceutical enterprises such as selling with gold and driving up drug prices, and ensured the smooth progress of major reforms such as centralized procurement of drugs with quantity.

　　After investigation, some pharmaceutical enterprises have the following problems: first, using false invoices and bills to obtain funds for external use; The second is to fabricate business matters or use pharmaceutical promotion companies to collect funds; Third, other accounting problems such as irregular account book setting. The above acts violate the provisions of Article 9 of the Accounting Law of People’s Republic of China (PRC).

　　According to the provisions of Article 42 of the Accounting Law of People’s Republic of China (PRC), the Ministry of Finance imposed administrative penalties on 19 pharmaceutical enterprises inspected by the relevant supervision bureaus of the Ministry of Finance. Other pharmaceutical enterprises shall be punished by the finance department (bureau) in charge of inspection on the spot. Other illegal problems found in the inspection shall be handed over to the competent authorities for handling.

　　Administrative penalties imposed by the Ministry of Finance on 19 pharmaceutical enterprises

　　I. Beijing Chengnuo Meidi Technology Co., Ltd.

　　The inspection found that in 2018, the sales staff of the company used the air tickets and invoices of unrelated personnel to reimburse the accounts and withdraw funds, involving an amount of 915,100 yuan.

　　The Ministry of Finance imposed a fine of 30,000 yuan on Beijing Chengnuomeidi Technology Co., Ltd. according to law.

　　Second, Sanofi (Beijing) Pharmaceutical Co., Ltd.

　　The inspection found that the company spent 149 million yuan on academic seminars or experience exchange meetings in the medical field in 2018. After extended interviews with some participants in the meeting, the relevant doctors said that the meeting was untrue or did not attend the meeting, involving an amount of 938,200 yuan.

　　The Ministry of Finance imposed a fine of 30,000 yuan on Sanofi (Beijing) Pharmaceutical Co., Ltd. according to law.

　　Changbai Mountain Pharmaceutical Co., Ltd.

　　The inspection found that the company has the following problems: First, in 2018, the salary of staff was inflated by 7,222,500 yuan, the travel expenses were inflated by 21,624,300 yuan in the form of overstating the number of business trips of sales staff, and the labor dispatch expenses were inflated by 5,082,000 yuan in the form of overstating the workload of labor dispatchers. Second, in 2018, the clinical expenses of 23 medical institutions across the country were 26.6 million yuan, which was recorded in the outpatient bill of medical institutions provided by business promotion service providers. After checking, the above-mentioned recorded outpatient bill is inconsistent with the number and official seal of the outpatient bill actually used by the medical institution.

　　The Ministry of Finance imposed a fine of 50,000 yuan on Changbai Mountain Pharmaceutical Co., Ltd. according to law.

　　4. Tonghua Yusheng Pharmaceutical Co., Ltd.

　　The inspection found that the company has the following problems: First, in 2018, the salary of staff was inflated by 4,833,000 yuan, the travel expenses were inflated by 5,983,300 yuan by overstating the number of business trips of sales staff, and the labor dispatch expenses were inflated by 4,720,200 yuan by overstating the workload of labor dispatchers. Second, Fujian business promotion expenses were charged in 2018, and the invoice issued by Zhangshu Huisheng Information Consulting Co., Ltd. was a false invoice, involving an amount of 1.7 million yuan. Third, in 2018, the clinical expenses of 23 medical institutions nationwide were 13.7 million yuan, which was accounted for by the bills of outpatient charges of medical institutions provided by business promotion service providers. After checking, the above-mentioned outpatient bill is inconsistent with the number and official seal of the outpatient bill actually used by medical institutions.

　　The Ministry of Finance imposed a fine of 50,000 yuan on Tonghua Yusheng Pharmaceutical Co., Ltd. according to law.

　　V. Jiangsu Wanbang Pharmaceutical Marketing Co., Ltd.

　　The inspection found that the company paid the sales promotion expenses of individual agents in 2018, and some invoices attached to the vouchers were issued by third-party companies with no substantive business dealings with the company, involving an amount of 140 million yuan.

　　The Ministry of Finance imposed a fine of 50,000 yuan on Jiangsu Wanbang Pharmaceutical Marketing Co., Ltd. according to law.

　　6. jiangsu hengrui Pharmaceutical Co., Ltd.

　　The inspection found that the company has the following problems: First, in 2018, the expert lecture fee, comment fee and hosting fee were reimbursed by air tickets not incurred by the company, involving an amount of 1.0888 million yuan. Second, in 2018, airline tickets and tolls, consulting fees, advertising fees and other invoices not incurred by the company were included in the company’s employee welfare incentive expenses, involving an amount of 2,149,100 yuan. Third, in 2018, the affiliated Lianyungang Comprehensive Second Office reimbursed the expenses such as sales staff subsidies, gifts to customers, meals for academic activities, etc., with invoices for bridge tolls incurred by non-units, involving an amount of 961,900 yuan.

　　The Ministry of Finance imposed a fine of 50,000 yuan on jiangsu hengrui Pharmaceutical Co., Ltd. according to law.

　　Seven, Shanghai Xinyi United Medicine Co., Ltd.

　　The inspection found that the company has the following problems: First, its affiliated Xinyi Pharmaceutical Division inflated its travel expenses by 20,033,600 yuan in 2018, which was charged by the refueling invoice, but it was unable to provide the details of the prepaid card number, expense approval form and other information. Spot checks found that some invoices were false invoices. Second, the attached information of the research and consulting fees included in the business promotion fees of the affiliated Xinyi Joint Business Unit in 2018 is not true. After spot check, there are some problems such as plagiarism in the research report, the signing date of the consulting contract earlier than the establishment date of the consulting company, and the inconsistency between the research content and the contract, involving an amount of 6,316,200 yuan.

　　The Ministry of Finance imposed a fine of 50,000 yuan on Shanghai Xinyi United Medicine and Medicinal Materials Co., Ltd. according to law.

　　8. Shanghai Shangyao Xinya Pharmaceutical Co., Ltd.

　　The inspection found that the company has the following problems: First, the attached information of the conference fee in 2018 is untrue, there are similarities in photos of different promotion meetings, the meeting place and sign-in table are forged, and the records of meetings held in different places at the same time are the same person, involving an amount of 8,403,900 yuan. Second, the attached part of the market research expenses in 2018 is untrue, and there are problems such as plagiarism of research reports and similarity of market analysis reports in different regions, involving an amount of 13.1832 million yuan. Third, the attached information of travel expenses in 2018 is untrue, and there are some problems such as no field registration, approval form and transportation expenses for business travelers, blank sign-in forms for some meetings, the same photos or the same sign-in forms for different meetings, involving an amount of 12.394 million yuan.

　　The Ministry of Finance imposed a fine of 50,000 yuan on Shanghai Shangyao Xinya Pharmaceutical Co., Ltd. according to law.

　　Shanghai Xinyi Tianyi Pharmaceutical Co., Ltd.

　　The inspection found that the attached information of the company’s academic activity fees in 2018 was not true. Some academic conferences had invitations without specific participants, transportation, accommodation and detailed agenda information, the listed conference addresses were invalid, and the conference sign-in form was not signed by real name, involving an amount of 5,657,200 yuan.

　　The Ministry of Finance imposed a fine of 50,000 yuan on Shanghai Xinyi Tianyi Pharmaceutical Co., Ltd. according to law.

　　X Shandong Xinyi Pharmaceutical Co., Ltd.

　　The inspection found that in 2018, the company charged part-time salesman fees and office rental fees, and the vouchers were attached with refueling invoices and transport invoice, involving an amount of 11,373,000 yuan.

　　The Ministry of Finance imposed a fine of 50,000 yuan on Shandong Xinyi Pharmaceutical Co., Ltd. according to law.

　　Xi. Fujian Gutian Pharmaceutical Co., Ltd.

　　The inspection found that from 2017 to June 30, 2019, the company paid 31,341,000 yuan to Fujian Yitong Tianxia Health Pioneer Park Co., Ltd. in the name of business promotion fee. After deducting taxes, the latter transferred 29,572,900 yuan back to three personal bank accounts controlled by employees of Fujian Gutian Pharmaceutical Co., Ltd. through 26 suppliers’ accounts such as Yushi Dongjin Medical Information Consulting Department in Xiuyu District, Putian City.

　　The Ministry of Finance imposed a fine of 50,000 yuan on Fujian Gutian Pharmaceutical Co., Ltd. according to law.

　　12. Shandong Buchang Pharmaceutical Co., Ltd.

　　The inspection found that the company paid funds to the pharmaceutical promotion company in the name of consulting fees and marketing fees, and then the pharmaceutical promotion company transferred them to the company’s agents, involving an amount of 51.2239 million yuan.

　　The Ministry of Finance imposed a fine of 50,000 yuan on Shandong Buchang Pharmaceutical Co., Ltd. according to law.

　　XIII. Merck Serono Co., Ltd.

　　The inspection found that the company’s accounting subjects were set according to the unified code of the overseas parent company, and were listed in English instead of Chinese.

　　The Ministry of Finance imposed a fine of 30,000 yuan on Merck Serono Co., Ltd. according to law.

　　Xiv. Jiangsu Haosen Pharmaceutical Group Co., Ltd.

　　The inspection found that the company had the following problems: First, in 2018, consulting and evaluation fees and advertising expenses were charged, and the attached invoices were found to be "no such ticket" or "inconsistent" after being queried on the national VAT invoice inspection platform in State Taxation Administration of The People’s Republic of China, involving an amount of 129 million yuan. Second, in 2018, the consulting review fee of 27 information consulting service departments was 16 million yuan. Third, the attached part of the conference fee in 2018 is untrue, involving an amount of 2.7406 million yuan. Fourth, in 2018, the expenses for office supplies were inflated by 4,817,100 yuan, and the attached invoice showed that the purchased products were pens, notebooks, etc. After investigation, they were not actually purchased.

　　The Ministry of Finance imposed a fine of 50,000 yuan on Jiangsu Haosen Pharmaceutical Group Co., Ltd. according to law.

　　15. Lilly (Shanghai) Management Co., Ltd.

　　The inspection found that the company used electronic computers for accounting, and did not set up general ledger, subsidiary ledger and other accounting books in accordance with the provisions of the national unified accounting system.

　　The Ministry of Finance imposed a fine of 30,000 yuan on Lilly (Shanghai) Management Co., Ltd. according to law.

　　16. Guangdong Yili Pharmaceutical Co., Ltd.

　　The inspection found that the company has the following problems: First, in 2018, it paid 274,400 yuan and 720,000 yuan to Huazhou Creative Advertising Department and luoding city Yangyang Commodity Information Consulting Service Department respectively in the name of advertising fees and marketing fees, and the latter transferred the money back to the personal accounts of employees and their families of Guangdong Yili Pharmaceutical Co., Ltd. Second, it paid 466,000 yuan to Guangzhou Zairan Enterprise Management Service Co., Ltd. in the name of consulting and research fees, but failed to provide information related to the research, such as agreements and payment vouchers.

　　The Ministry of Finance imposed a fine of 30,000 yuan on Guangdong Yili Pharmaceutical Co., Ltd. according to law.

　　17. Yili Pharmaceutical (Luoding) Co., Ltd.

　　The inspection found that in 2018, the company paid 360,000 yuan to luoding city Yangyang Commodity Information Consulting Service Department in the name of marketing fee. After receiving the money, the latter transferred it to the personal account of the new drug promotion customer of the employees of Yili Pharmaceutical (Luoding) Co., Ltd., and the company could not provide the agreement or certification materials corresponding to the above business.

　　The Ministry of Finance imposed a fine of 30,000 yuan on Yili Pharmaceutical (Luoding) Co., Ltd. according to law.

　　18. Shenzhen Huarun Sanjiu Pharmaceutical Trading Co., Ltd.

　　The inspection found that the company has the following problems: First, the production cost of the video shooting project in 2018 was untrue, involving an amount of 13.237 million yuan. Second, in 2018, the logistics supervision project fee was untrue, involving an amount of 3.202 million yuan. Third, the conference fees charged by the company’s headquarters and Guangdong area in 2018 were untrue, involving an amount of 88.4812 million yuan. Fourth, the research fees charged by the company’s headquarters and Guangdong area in 2018 were untrue, involving an amount of 59.5217 million yuan.

　　The Ministry of Finance imposed a fine of 50,000 yuan on Shenzhen Huarun Sanjiu Pharmaceutical Trading Co., Ltd. according to law.

　　XIX. Yunnan Longhai Natural Plants Pharmaceutical Co., Ltd.

　　The inspection found that the company inflated the sales expenses by 1,244,400 yuan by overstating the number of business promoters.

　　The Ministry of Finance imposed a fine of 30,000 yuan on Yunnan Longhai Natural Plant Pharmaceutical Co., Ltd. according to law.