【文章內(nèi)容簡介】 品流通直報企業(yè)中，擁有互聯(lián)網(wǎng)藥品交易服務資格證書的有 53 家， 2021 年網(wǎng)上交易額超過千億元，其中 B2B 交易額占比超過 90%。 結(jié)束語 藥品 流通領域需要政府、企業(yè)和從業(yè)人員共同努力，針對當前存在的突出問題，銳意探索，深化改革，才能建立一個規(guī)范、安全、集中高、成本合理的綠色行業(yè)，從而滿足人民群眾對健康幸福生活的美好需求。 參考文獻 [1]國家商務部： 2021 年藥品流通行業(yè)運行統(tǒng)計分析報告（ 2021， 6） [EB/OL].國家商務部網(wǎng)站， ： //. [2]國家商務部： 2021 年藥品流通行業(yè)運行統(tǒng)計分析報告（ 2021， 5） [EB/OL].國家商務部網(wǎng)站， ： //. [3]郭春麗：我國藥品流通行業(yè)存在的問題及政策建議 [J].中國物價， 2021， 7. [4]張玉龍等：論我國醫(yī)藥流通改革存在的問題與對策 [J].醫(yī)學與哲學（人文社會醫(yī)學版）， 2021， 7. [5]左克源：完善藥品集中招標采購制度的對策研究 [J].中國藥物經(jīng)濟學， 2021（ 5） . [6]關艷萍：我國醫(yī)藥物流發(fā)展亟需解決問題及對策研究 [J].消費導刊， 2021， 12. [7]王清 ： 我國藥品價格虛高的形成機制及其對策建議 [J].市場經(jīng)濟與價格， 2021，10. [8]何倩等：我國藥品流通體制的 現(xiàn)狀、問題及對策 [J].中國醫(yī)療保險， 2021， 6. [9]程錦錐等：醫(yī)藥藍皮書《中國藥品市場報告（ 2021）》 [M].社會科學文獻出版社，2021， 12. [10]國家衛(wèi)生部：藥品經(jīng)營質(zhì)量管理規(guī)范（衛(wèi)生部令第 90 號） [EB/OL].國家衛(wèi)生部網(wǎng)站， ： //. 致謝 我歷時將近 三 個月時間終于把這篇論文寫完了，在論文的寫作過程中遇到了無數(shù)的困難和障礙，都在同學和老師的幫助下度過了。在此，我向指導和幫助過我的老師們表示最衷心的感謝！同時，我也要感謝本論 文所引用的各位學者的專著，如果沒有這些學者的研究成果的啟發(fā)和幫助，我將無法完成本篇論文的最終寫作。至此，我也要感謝我的朋友和同學，他們在我寫論文的過程中給予我了很多有用的素材，也在論文的排版和撰寫過程中提供熱情的幫助！金無足赤，人無完人。由于我的學術水平有限，所寫論文難免有不足之處，懇請各位老師和同學批評和指正！ 鄭州大學 現(xiàn)代 遠程教育本科畢業(yè)論文（設計）評審表 姓 名 楊富高 學號 13121214010 學習中心 河南周口學習中心 專 業(yè) 藥學 是否申請學位 否 題 目 我國藥品流通領域存在的的問題及對策 指 導 教 師 評 語 及 成 績 成績： __________ 指導教師簽名： ____________ 學習中心蓋章 年 月 日 答 辯 小 組 意 見 很好 較好 一般 較差 非常差 撰寫規(guī)范 ： □ □ □ □ □ 論文選題 ： □ □ □ □ □ 內(nèi)容觀點： □ □ □ □ □ 結(jié)論與創(chuàng)新： □ □ □ □ □ 特別說明： 成績： ___________ 組長簽名： ____________ 年 月 日 注： 此表附在論文 后面； 指導成績和答辯（評改）成績按百分制記； 請刪除以下內(nèi)容， O(∩ _∩ )O 謝謝?。。?The origin of taxation in the United States can be traced to the time when the colonists were heavily taxed by Great Britain on everything from tea to legal and business documents that were required by the Stamp Tax. The colonists39。 disdain for this taxation without representation (socalled because the colonies had no voice in the establishment of the taxes) gave rise to revolts such as the Boston Tea Party. However, even after the Revolutionary War and the adoption of the . Constitution, the main source of revenue for the newly created states was money received from customs and excise taxes on items such as carriages, sugar, whiskey, and snuff. Ine tax first appeared in the United States in 1862, during the Civil War. At that time only about one percent of the population was required to pay the tax. A flatrate ine tax was imposed in 1867. The ine tax was repealed in its entirety in 1872. Ine tax was a rallying point for the Populist party in 1892, and had enough support two years later that Congress passed the Ine Tax Act of 1894. The tax at that time was two percent on individual ines in excess of $4,000, which meant that it reached only the wealthiest members of the population. The Supreme Court struck down the tax, holding that it violated the constitutional requirement that direct taxes be apportioned among the states by population (pollock v. farmers39。 loan amp。 trust, 158 . 601, 15 S. Ct. 912, 39 L. Ed. 1108 [1895]). After many years of debate and promise, the sixteenth amendment to the Constitution was ratified in 1913, providing Congress with the power to lay and collect taxes on ine without apportionment among the states. The objectives of the ine tax were the equitable distribution of the tax burden and the raising of revenue. Since 1913 the . ine tax system has bee very plex. In 1913 the ine tax laws were contained in eighteen pages of legislation。 the explanation of the tax reform act of 1986 was more than thirteen hundred pages long (Pub. L. 99514, Oct. 22, 1986, 100 Stat. 2085). Commerce Clearing House, a publisher of tax information, released a version of the Internal Revenue Code in the early 1990s that was four times thicker than its version in 1953. Ch