避孕药具告别免税时代：13%增值税背后的经济账本

Group 1 - The upcoming removal of the tax exemption for contraceptives in 2026 will significantly increase costs for manufacturers, potentially raising prices by over 15% due to a 13% VAT on production costs [1] - The change in tax policy reflects a shift in China's population strategy, moving from controlling birth rates to encouraging them, as evidenced by the introduction of a tax exemption for marriage introduction services [2] - The financial impact on companies with annual sales exceeding 100 million yuan could be substantial, leading to a potential re-evaluation of financial statements due to the sudden increase in tax burdens [1] Group 2 - The tax reform is part of a broader demographic strategy, linking the price fluctuations of contraceptives to macroeconomic policies, thus involving consumers in a larger societal change [2] - The historical context of the tax exemption for contraceptives illustrates the evolution of China's population policies, transitioning from quantity control to quality enhancement [2] - Companies may need to adjust their supply chain costs in response to consumer behavior shifting towards cheaper brands, which could lead to market segmentation [1]