A pharmaceutical composition, including: an active ingredient-loaded pellet core and a coating layer. The active ingredient of the pellet core is oseltamivir or a pharmaceutically acceptable salt thereof. The active ingredient accounts for between 10 and 40 wt. % of the total weight of the pharmaceutical composition. The coating layer includes a polyacrylic acid resin IV and accounts for between 1 and 50 wt. % of the total weight of the pharmaceutical composition. The pharmaceutical composition has a diameter of between 0.10 and 0.50 mm.