大药企卖疫苗等生物制品不再按3%简易计税

Core Viewpoint - The article discusses the cancellation of the simplified VAT policy for biological products, including vaccines, effective from 2026, which will require companies to adopt a general taxation method instead of the previous 3% simplified rate [3][4]. Summary by Sections VAT Policy Changes - The Ministry of Finance and the State Administration of Taxation announced that the simplified VAT policy for biological products will no longer be applicable starting this year, as outlined in the recent announcement [3][4]. - Previously, companies could choose to calculate VAT based on a 3% rate on sales of biological products, but this option will be removed [5]. Impact on Companies - Experts indicate that leading companies with well-established supply chains may not see an increase in tax burden, while smaller companies with insufficient input tax credits may face higher taxes [7]. - Companies are advised to reassess their supplier and customer relationships and adjust pricing strategies in response to the new tax policy [7][8]. Recommendations for Businesses - It is recommended that companies in the biological products sector conduct an immediate assessment of the tax burden impact, optimize supplier selection, and ensure compliance with VAT invoicing [7]. - Companies should also consider the tax burden changes in product pricing and contract negotiations with downstream clients [7]. Exceptions to the Policy - Certain biological products, such as anticancer drugs and rare disease medications, will still retain the simplified 3% VAT policy until the end of 2027 [8][9].