明年起，恢复对避孕药品和用具征收增值税，原因何在？

Group 1 - The new VAT law will come into effect on January 1, 2026, removing the exemption for contraceptive drugs and devices, which will now be subject to a 13% VAT rate [2] - The removal of the VAT exemption for contraceptive products aligns with China's changing population policies, which now encourage childbirth rather than limiting it [3] - The decision to impose VAT on contraceptive products is part of a broader effort to standardize tax treatment across various goods and services, reflecting the current demographic strategy of the government [2][3] Group 2 - The Ministry of Finance reported that the domestic VAT revenue reached 58.58 billion yuan in the first ten months of the year, showing a year-on-year growth of 4% [3] - The adjustment in tax policy is expected to generate additional fiscal resources that can be redirected to support pro-natalist measures, such as child-rearing subsidies and the removal of certain fees [3] - Experts suggest that outdated and unreasonable tax incentives should gradually be phased out as part of the ongoing tax reform efforts [3]