明年起恢复对避孕药品和用具征收增值税，原因何在

Core Viewpoint - The implementation of the new VAT law on January 1, 2026, will remove the exemption for contraceptive drugs and devices, leading to increased costs for consumers as they will now bear the VAT burden [3][4]. Group 1: Changes in Tax Policy - The new VAT law will no longer exempt contraceptive drugs and devices, which were previously included in the tax exemption list since the 1993 interim VAT regulations [3][5]. - The removal of the exemption aligns with China's current population policy, which encourages childbirth, thus necessitating a change in tax treatment for contraceptive products [4][5]. Group 2: Rationale Behind the Change - Experts suggest that the adjustment in tax policy reflects the significant changes in China's population policy, which now supports larger families [4][5]. - The government aims to phase out outdated tax incentives and redirect financial resources to support policies that lower the cost of childbirth and child-rearing, such as the introduction of child subsidies and the removal of certain fees [5]. Group 3: Financial Implications - VAT is the largest tax category in China, with the Ministry of Finance reporting a VAT revenue of 58.858 billion yuan in the first ten months of the year, representing a 4% year-on-year increase [6].