2025.12. 01 本文字数：996，阅读时长大约2分钟 作者 | 第一财经 陈益刊 避孕药品和用具即将征收增值税，而最终消费者或为此买单。 1993年增值税法暂行条例首次公布时，就将避孕药品和用具列入了免税项目中，此后几次修订均保 留。专家分析彼时中国实施计划生育，对避孕药品和用具免征增值税可降低避孕成本，控制人口过快 增长。 为了落实税收法定原则，增值税从国务院暂行条例上升为法律，2024年底增值税法获得全国人大常 委会通过，2026年1月1日起施行。其中一大变化正是免税项目删除了避孕药品和用具。为何如此？ 中国政法大学财税法研究中心主任施正文告诉第一财经，因为当前我国人口政策已经发生了很大变 化，避孕药品和用具应当适用与其他普通药品和用具相同的税收待遇。 王桦宇也认为，这主要是中国人口政策调整，目前鼓励生育。因此，这一税收优惠政策也随之调整。 2021年发布的《关于优化生育政策促进人口长期均衡发展的决定》明确，实施一对夫妻可以生育三 个子女政策，并取消社会抚养费等制约措施、清理和废止相关处罚规定，配套实施积极生育支持措 施。2025年中国推出育儿补贴制度，新生儿三年总共可领10800元财政补贴，另外 ...

Core Points - The recent tax reform focuses on standardizing tax incentives, accelerating the adjustment of VAT policies for various industries [1] - The Ministry of Finance, the General Administration of Customs, and the State Taxation Administration have announced the cancellation or adjustment of several VAT incentives [1] Wind Power Industry - The VAT exemption policy for onshore wind power, which allowed a 50% immediate refund since July 2015, will be abolished starting November 1, 2023 [2] - From November 1, 2025, to December 31, 2027, a 50% immediate refund policy will be retained for offshore wind power [2] - The change indicates that onshore wind technology is mature and competitive, while offshore wind still requires support due to higher costs and challenges [2] Nuclear Power Industry - The VAT policy for nuclear power, which provided a phased refund over 15 years, will no longer apply to new projects approved after November 1, 2025 [3][4] - Existing projects will continue to benefit from the previous VAT policies until their respective deadlines [4] - This shift reflects a recognition that the nuclear power sector can now compete on a more equal footing with other energy sources [4] Financing Leasing Industry - The VAT refund policy for financing leasing businesses, which allowed refunds for tax burdens exceeding 3%, will be abolished on November 1, 2023 [5][6] Aircraft Maintenance and Other Industries - The VAT exemption for aircraft maintenance services, which allowed refunds for tax burdens exceeding 6%, will be canceled starting November 1, 2023 [7] - Other industries affected include diamond trading, new wall materials, and coalbed methane extraction, with various VAT incentives being removed [7][8] Overall Tax Policy Context - The cancellation of these tax incentives aligns with the broader goal of standardizing tax policies and increasing fiscal revenue amid economic challenges [8] - The recent adjustments are part of the implementation of the tax law principle and aim to enhance market fairness and reduce tax evasion [8] - Fiscal data shows a slight increase in public budget revenue but a decline in government fund budget revenue, highlighting the need for improved tax policy [9]

Core Viewpoint - The article discusses the recent adjustments to value-added tax (VAT) policies in China, particularly the cancellation and modification of tax incentives for various industries, including wind power, nuclear power, and financing leasing, as part of a broader fiscal reform initiative aimed at standardizing tax incentives and increasing government revenue [3][16]. Summary by Sections Wind Power - The VAT exemption policy for onshore wind power, which allowed a 50% VAT refund on self-produced electricity sales since July 1, 2015, will be abolished starting November 1, 2025 [4][5]. - In contrast, a 50% VAT refund policy for offshore wind power will be maintained from November 1, 2025, to December 31, 2027, indicating government support for the still-developing offshore wind sector [4][5]. Nuclear Power - The VAT policy that allowed a phased refund for nuclear power plants will be discontinued for new projects approved after November 1, 2025. Existing projects will continue to benefit from the previous tax incentives until a specified transition period [7][8]. - This change reflects the maturity of the nuclear power industry, suggesting it no longer requires special tax support to compete fairly with other energy sources [8]. Financing Leasing - The VAT refund policy for financing leasing businesses, which allowed refunds for VAT burdens exceeding 3%, will be abolished on November 1, 2025 [9][12]. - This policy change is part of a broader effort to streamline tax regulations and reduce the complexity of the VAT system [12]. Aircraft Maintenance and Other Industries - The VAT exemption for aircraft maintenance services, which allowed refunds for VAT burdens exceeding 6%, will also be eliminated starting November 1, 2025 [13][14]. - Additional tax incentives for diamond trading, new wall materials, and coalbed methane extraction will be canceled, indicating a comprehensive approach to tax reform across various sectors [14][15]. Fiscal Reform Context - The adjustments to tax incentives align with the directives from the 20th National Congress of the Communist Party of China, emphasizing the need for standardized tax policies and improved fiscal health [16]. - The article notes that the cancellation of these tax incentives could help increase government revenue, which has been under pressure due to economic challenges [16].

Group 1: Tax Policy Changes - The Ministry of Finance has accelerated the adjustment of tax incentives, specifically abolishing or modifying several VAT policies across various industries, including wind power, nuclear power, and financing leasing [1][8]. - Effective November 1, 2023, the VAT exemption policy for onshore wind power, which allowed a 50% immediate refund on VAT for electricity generated from wind, will be abolished. However, a similar policy for offshore wind power will be implemented from November 1, 2025, to December 31, 2027 [2][4]. - The VAT policy for nuclear power, which provided a phased refund system for 15 years, will also be discontinued for new projects approved after November 1, 2025. Existing projects will continue to benefit from the previous policy until their respective transition periods end [3][4]. Group 2: Specific Industry Impacts - The financing leasing sector will see the cancellation of the VAT refund policy for tax burdens exceeding 3%, effective November 1, 2023, impacting the cost structure for businesses in this area [5][6]. - The aircraft maintenance industry will lose its VAT refund policy for tax burdens exceeding 6%, effective November 1, 2023, which may increase operational costs for service providers [7]. - Other industries affected include diamond trading, new wall materials, and coalbed methane extraction, all of which will see the cancellation of their respective VAT incentives, further tightening the tax landscape for these sectors [7][8]. Group 3: Broader Economic Context - The cancellation of these tax incentives aligns with the government's broader fiscal reform agenda aimed at standardizing tax policies and increasing fiscal revenue amid economic challenges [8][9]. - In the first three quarters of the year, China's general public budget revenue increased by 0.5% year-on-year, while government fund budget revenue decreased by 0.5%, indicating a need for improved fiscal health [9].