避孕品将征增值税 有安全套代工厂称影响不大，商超人员称或略影响高端品牌但“平替”很多

Core Points - The transition from the "Interim Regulations on Value-Added Tax" to the "Value-Added Tax Law" reflects a significant legal upgrade and increased emphasis on tax collection by the state [4] - The new VAT law will come into effect on January 1, 2026, and will expand the list of items exempt from VAT from 7 to 9, including services related to elderly and child care, marriage introduction, and funeral services [2][11] - The removal of VAT exemption for contraceptive products indicates a shift in tax policy in response to changing population policies, with the aim of not encouraging low birth rates [11][12] Tax Policy Changes - The new VAT law will impose a 13% VAT on contraceptive products, meaning a product priced at 100 yuan will incur an additional 13 yuan in tax [6][10] - The previous exemption for contraceptive products is expected to have minimal impact on the market, as these products are considered necessities [10][12] - Experts suggest that the tax changes reflect a welfare-oriented approach to support families in light of demographic shifts, such as aging and declining birth rates [11][12] Market Reactions - Retailers and manufacturers of contraceptive products report that current prices have not yet changed significantly, indicating a potential delay in market adjustments [7][10] - The price sensitivity of consumers towards contraceptive products may lead to a preference for more affordable options if high-end brands increase prices due to the new tax [10][12] - The overall impact on production costs for manufacturers is expected to be limited, as demand for contraceptive products remains stable [10]