中新社北京12月5日电 (记者赵建华)避孕药品和用具将不再享受免征增值税政策引发热议。中国政法大 学财税法研究中心主任施正文近日接受采访时表示，取消避孕药品和用具的增值税免税待遇，旨在进一 步规范税收优惠政策，促进税收公平。 他介绍说，在增值税体系中设置过多的免税项目，不仅会导致抵扣链条的中断，而且不同应税交易间的 差别待遇会损害税收中性原则，不利于增值税制的规范性和功能的实现。取消避孕药品和用具的特殊免 税待遇，意味着避孕药品和用具将与其他普通商品适用相同的增值税税率与抵扣机制，有利于统一税 制、公平税负，在更广泛的市场范围内促进公平竞争。 （文章来源：中国新闻网） 施正文认为，清理部分税收优惠政策，也是税法回应时代需求，服务于高质量发展的必然举措：从构建 统一公平的税制、促进经济健康发展的角度出发，需要对一定历史背景下出台的特定支持政策予以评估 并适时规范；国家正在将更多的"真金白银"投向育养、医疗领域。例如，托儿所、幼儿园、养老机构等 单位提供的育养服务、医疗机构提供医疗服务等依然在增值税法的法定免税范围之列，优惠效果更加精 准。取消对避税药品和用具的免税，可以理解为财税政策的"腾笼换鸟"，体现了财政资 ...

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。 自2026年1月1日起，增值税法将正式施行。这与现行的增值税暂行条例相比变化之一，是避孕药品和用 具不再纳入免征增值税项目中。增值税法实施条例（征求意见稿）中也未涉及。 上海交通大学财税法研究中心副主任王桦宇表示，增值税法中免税项目取消了避孕药品和用具，而增值 税法实施条例（征求意见稿）只是明确减免税细部规定，不新设规定减免税范围，因此这意味着明年起 避孕药品和用具将征收增值税。 目前，避孕药品和用具主要适用13%增值税税率。而增值税是流转税，理论上税负由最终消费者承担， 即消费者买单。 在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年年底增值税法获得全国人大常委 会通过，自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表示，因为当前我国人口政策已经发生了很大变化，避孕药品 ...

Core Viewpoint - The upcoming implementation of the VAT law on January 1, 2026, will remove the exemption for contraceptive drugs and devices, leading to a 13% VAT rate that will ultimately be borne by consumers [1][2]. Group 1: Tax Policy Changes - The VAT law will officially take effect on January 1, 2026, and will no longer include contraceptive drugs and devices in the exempt category [1]. - 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 [2]. Group 2: Historical Context - Contraceptive drugs and devices were exempt from VAT since the provisional regulations were first published in 1993, aimed at reducing costs associated with family planning [1]. - The shift in tax policy reflects a broader change in China's demographic strategy, moving from population control to encouraging higher birth rates [2]. Group 3: Financial Implications - The 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 [3].

Core Points - The recent tax reform focuses on standardizing tax incentives, accelerating the adjustment of VAT policies across 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 1, 2015, will be abolished starting November 1, 2023 [2] - From November 1, 2025, to December 31, 2027, a similar 50% immediate refund policy will be retained for offshore wind power [2] - The decision reflects the maturity and competitiveness of onshore wind technology, while offshore wind still requires support due to higher costs and challenges [2] Nuclear Power Industry - The VAT policy that allowed a phased refund for nuclear power plants will be phased out for new projects approved after November 1, 2025 [3][4] - Existing nuclear power plants will continue to benefit from the previous VAT refund policies until their respective deadlines [4] - This change indicates that nuclear power is now expected to compete on equal tax terms with other energy sources [4] Financing Leasing Industry - The VAT refund policy for financing leasing businesses, which applied to 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 [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] - In the first three quarters of the year, the general public budget revenue was 163.876 billion yuan, a 0.5% increase year-on-year, while expenditures grew by 3.1% [9]

Core Points - The adjustment of tax incentives for certain industries, such as wind power generation, reflects the achievement of policy goals and the need for timely withdrawal of tax benefits [1][2] - The new policy maintains a 50% VAT refund for offshore wind power products from November 1, 2025, to December 31, 2027, indicating a targeted approach to support specific sectors [1][2] Group 1 - The adjustment aims to enhance the precision of tax policies by canceling VAT refunds for onshore wind power while retaining benefits for offshore wind power, addressing both economic development and cost factors [2] - The changes focus on specific industries, regions, and entities, promoting a fair tax environment and competition, which is essential for building a unified national market [2] - The adjustments are expected to improve the VAT system and support the upcoming implementation of the VAT law in 2026 [2]

Core Viewpoint - The acquisition of 55% stake in Shaanxi Ruisheng Biological Technology Co., Ltd. by Haili Biological has faced significant challenges, leading to a price adjustment from 9.35 billion to 5.36 billion yuan due to declining revenue and net profit caused by market competition and tightened tax policies [1][2][3] Group 1: Acquisition Details - Haili Biological announced a supplementary agreement to adjust the acquisition price of Ruisheng Biological's 55% stake from 9.35 billion yuan to 5.36 billion yuan, requiring the seller, Meilun Company, to return a price difference of 3.99 billion yuan [1][2] - The overall valuation of Ruisheng Biological was adjusted from 17 billion yuan to 9.74 billion yuan based on an asset assessment report as of June 30 [2] - The profit commitments for 2025 and 2026 were revised to 50 million yuan and 58 million yuan, respectively [1] Group 2: Performance Challenges - Ruisheng Biological's revenue and net profit have declined due to two main factors: increased competition in the market and the tightening of previously applicable tax incentives, which has led to a shift to a general taxation method with a 13% VAT rate [2][3] - The average price of Ruisheng Biological's oral product line dropped by 40% in Q2, despite a slight increase in market share of 6% to 7% [2] - The company has faced challenges in maintaining profitability due to significant price declines that cannot be offset by market share gains [2] Group 3: Strategic Shift - Haili Biological's acquisition of Ruisheng Biological is seen as a strategic move to enter the human health sector, transitioning from the animal health industry [1][3] - Ruisheng Biological specializes in regenerative medicine products, including oral bone repair materials and absorbable biological membranes [3][4] - The company has had recent success with the acceptance of registration applications for new medical devices aimed at jawbone defect repair [4]