中国财税专家分析避孕药品和用具特殊免税政策调整

Core Viewpoint - The cancellation of the VAT exemption for contraceptive drugs and devices aims to standardize tax incentives and promote tax fairness [1][2] Group 1: Tax Policy Changes - The removal of the VAT exemption means that contraceptive products will now be subject to the same VAT rates and deduction mechanisms as other ordinary goods, promoting a unified tax system and fair tax burden [1] - The adjustment reflects a response to the evolving needs of the economy and aims to support high-quality development by reassessing and regulating specific historical tax incentives [1] Group 2: Market Impact - The reintroduction of VAT on contraceptive products is expected to have a limited impact on market supply and will not significantly disrupt the industry chain or alter the basic supply-demand balance [2] - Although companies will incur a 13% VAT on sales, they will also gain the right to deduct input VAT, leading to a relatively minor increase in actual tax burden and minimal effect on final market prices [2] - A unified and standardized VAT system is anticipated to enhance fair competition in the market and ensure the quality and stability of market supply in the long term [2]