新材料已成为AI、机器人等智能赛道的核心支撑。2026年以来，材料、光通信材料、散热材料持续突 破，助力AI算力升级；碳纤维、PEEK、柔性传感、固态电池等关键材料加速落地，推动人形机器人轻 量化、柔性化与续航能力提升，叠加替代与规模化降本，相关产业链持续受到产业与市场高度关注。 中信证券发布研报称，展望2026年，AI新材料、人形机器人、卫星互联网、新材料、核聚变、氢能、 SAF等主题有望表现活跃，从时间维度该行梳理了新材料各板块中短期的催化因素及长期逻辑，看好政 策、事件、业绩释放等催化带来的交易机会，把握具备高景气度的成长性行业以及优质赛道，建议积极 布局相关产业链环节和材料端。 新材料ETF华夏（516710）紧密跟踪中证新材料主题指数，中证新材料主题指数选取50只业务涉及先进 钢铁、有色金属、化工、无机非金属等基础材料以及关键战略材料等新材料领域的上市公司证券作为指 数样本，以反映新材料主题上市公司证券的整体表现。指数中新材料含量达79.85%，指数维度全市场 排名第一。 2026年2月24日，新材料ETF华夏（516710）上涨1.22%，成分股三环集团涨超13%，国瓷材料涨超 9%，中国巨石涨超 ...

Group 1 - The core viewpoint of the article highlights the significant impact of the cancellation of export VAT rebates on various industries, particularly in the chemical and photovoltaic sectors, which is expected to stimulate short-term export activities and initiate long-term supply-side reforms and concentration in these industries [1] - The New Materials ETF Huaxia (516710) rose by 1.64%, with constituent stocks such as China National Materials and China Jushi hitting the daily limit, and Wanhua Chemical increasing by over 3% [1] - The Ministry of Finance and the State Taxation Administration announced the cancellation of export VAT rebates for 249 products starting from April 1, 2026, affecting over 80 chemical products including methanol, lithium hexafluorophosphate, 1,2-ethanediol, BDO, and PVC [1] Group 2 - The New Materials ETF Huaxia closely tracks the CSI New Materials Theme Index, which selects 50 listed companies involved in advanced steel, non-ferrous metals, chemicals, and inorganic non-metallic materials, reflecting the overall performance of securities in the new materials sector [1] - The new materials content in the index reaches 79.85%, ranking first across all market dimensions [1]