2月25日，博雅生物涨0.59%，成交额7261.74万元。两融数据显示，当日博雅生物获融资买入额1233.54 万元，融资偿还972.60万元，融资净买入260.94万元。截至2月25日，博雅生物融资融券余额合计6.86亿 元。 机构持仓方面，截止2025年9月30日，博雅生物十大流通股东中，香港中央结算有限公司位居第四大流 通股东，持股888.43万股，相比上期减少1815.54万股。招商国证生物医药指数A（161726）位居第六大 流通股东，持股434.18万股，相比上期减少75.06万股。 融资方面，博雅生物当日融资买入1233.54万元。当前融资余额6.83亿元，占流通市值的6.07%，融资余 额超过近一年80%分位水平，处于高位。 声明：市场有风险，投资需谨慎。本文基于第三方数据库自动发布，不代表新浪财经观点，任何在本文 出现的信息均只作为参考，不构成个人投资建议。如有出入请以实际公告为准。如有疑问，请联系 biz@staff.sina.com.cn。 融券方面，博雅生物2月25日融券偿还1900.00股，融券卖出4000.00股，按当日收盘价计算，卖出金额 8.92万元；融券余量12.23万股， ...

（文章来源：每日经济新闻） 每经AI快讯，有投资者在投资者互动平台提问：华润集团是否拥有血站资源？是否会注入博雅？ 博雅生物（300294.SZ）2月25日在投资者互动平台表示，华润博雅生物系华润大健康板块的血液制品平 台，截至目前，公司共计拥有2张血液制品生产牌照、21个单采血浆站（含绿十字旗下4个）。 ...

证券日报网讯 2月24日，上海莱士（002252）在互动平台回答投资者提问时表示，依据国家增值税新 政，血液制品中的罕见病药物仍适用3%简易征收，其他血液制品业务不再适用3%简易征收，该调整属 于行业统一政策。若实行，对行业有一定影响。公司将通过优化采购管理、增强进项抵扣管理力度等合 规方式降低政策变动带来的影响。 ...

来源：市场资讯 针对上述提问，上海莱士回应称："您好！感谢您对我公司的关心和支持！依据国家增值税新政，血液 制品中的罕见病药物仍适用3%简易征收，其他血液制品业务不再适用3%简易征收，该调整属于行业统 一政策。若实行，对行业有一定影响。公司将通过优化采购管理、增强进项抵扣管理力度等合规方式降 低政策变动带来的影响。谢谢。" 声明：市场有风险，投资需谨慎。本文为AI基于第三方数据生成，仅供参考，不构成个人投资建议。 有投资者在互动平台向上海莱士提问："请问公司增值税征收方式是否从 3% 简易征收调整为 13% 一般 征收？本次税率调整预计增加的税收成本是多少？对公司利润影响金额为多少，是否构成重大影响？" ...

Group 1 - The core viewpoint of the article is that Boya Bio-Pharmaceutical (300294.SZ) has confirmed its strategic focus on the development of blood products and plans to dispose of or divest its non-blood product business at an appropriate time [2][3] - The company has stated that it will fulfill its information disclosure obligations promptly if there are any developments regarding the disposal or divestment of its non-blood product business [2]

经济观察网近期博雅生物（300294）热点事件集中在公司治理和业绩表现方面。2026年2月11日，有投 资者质疑公司在经营亏损背景下高管未减薪，董秘回应称薪酬结构包含浮动绩效部分，已参考行业情 况。2月10日，公司回应发展策略时强调聚焦血液制品主业，外延并购存在不确定性，同时披露控股股 东华润医药近期无新增持计划。2月9日，华润系医药公司业绩总结显示，博雅生物2025年净利润同比大 幅下降，在6家上市公司中表现未达预期。 股票近期走势 博雅生物股价近期呈现震荡下行趋势。截至2026年2月12日最新数据，股价报22.33元，当日下跌 0.76%，近5日累计跌幅0.53%，近20日跌幅扩大至4.08%。资金面上，当日主力资金净流出474.19万元， 散户资金流入占比34%，股价短期技术面支撑位关注22.01元，压力位位于23.75元。同期医药生物板块 下跌0.44%，公司股价表现弱于行业平均水平。 以上内容基于公开资料整理，不构成投资建议。 ...

Core Viewpoint - The simplified tax policy for biological products, including vaccines, will be canceled starting this year, with a transition to general tax calculation methods by 2026, impacting the tax burden on related enterprises [1][2][3]. Group 1: Tax Policy Changes - The simplified tax rate of 3% for biological products will no longer apply from this year, as stated in the recent announcement by the Ministry of Finance and the State Administration of Taxation [1][2]. - From January 1, 2026, general taxpayers selling biological products will need to determine applicable tax rates based on specific product types, moving away from the simplified tax method [2][3]. - The announcement specifies that the simplified tax policy for biological products will cease, aligning with the broader changes in the VAT law [1][3]. Group 2: Impact on Enterprises - The cancellation of the simplified tax policy may lead to increased tax burdens for some biological product enterprises, particularly those with insufficient input tax credits [5]. - Companies with well-established supply chains and sufficient input tax deductions may see a balanced or reduced tax burden under the general tax method [5]. - Enterprises are advised to reassess their supplier and customer relationships and adjust pricing strategies to adapt to the new tax policy [5][6]. Group 3: Retained Tax Benefits - Certain biological products, such as anti-cancer drugs and rare disease medications, will continue to benefit from the 3% simplified tax rate until December 31, 2027 [6]. - The announcement outlines four specific policies that will remain effective for these products, ensuring continued support for critical healthcare needs [6].

Core Viewpoint - The simplified tax policy for biological products, including vaccines, will be canceled starting this year, impacting the tax obligations of medium and large pharmaceutical companies selling these products [2][4]. Tax Policy Changes - The Ministry of Finance and the State Administration of Taxation announced the cancellation of the simplified tax calculation method for biological products, which allowed companies to pay VAT at a rate of 3% based on sales revenue [2][3]. - From January 1, 2026, companies will need to determine the applicable tax rate based on the specific type of biological product and calculate VAT using the general method, which allows for input tax deductions [2][4]. Impact on Pharmaceutical Companies - The cancellation of the simplified tax policy may lead to increased tax burdens for some pharmaceutical companies that lack sufficient input tax credits, while larger companies with well-established supply chains may see a balanced tax burden [5][6]. - Companies are advised to reassess their supplier and customer relationships and adjust pricing strategies to adapt to the new tax policy [5][6]. Recommendations for Companies - Companies in the biological products sector should conduct an immediate assessment of the tax burden impact, optimize supplier selection, and ensure compliance in obtaining VAT invoices [5][6]. - It is recommended that companies consider tax burden changes in product pricing and contract negotiations, and maintain communication with downstream customers [5][6]. Retained Tax Policies - Certain simplified tax policies for anti-cancer drugs and rare disease medications will remain in effect until December 31, 2027, providing continued tax relief for these specific categories [6].

Core Viewpoint - The cancellation of the simplified VAT policy for biological products, effective from this year, will impact the tax burden of related enterprises, particularly those with insufficient input tax credits, potentially leading to increased tax liabilities [1][2][5]. Group 1: Policy Changes - The Ministry of Finance and the State Administration of Taxation announced the cancellation of the simplified VAT policy for biological products, which allowed companies to calculate VAT at a rate of 3% based on sales revenue [1][2]. - From January 1, 2026, general taxpayers selling self-produced biological products will no longer be able to use the 3% simplified tax rate and must determine the applicable tax rate based on the specific type of biological product [2][3]. Group 2: Impact on Enterprises - The cancellation of the simplified VAT policy may lead to an increase in tax burdens for some biological pharmaceutical companies that lack sufficient input tax credits, while leading companies with complete supply chains may see a balanced or reduced tax burden [5]. - Companies are advised to quickly assess their supplier and customer situations and adjust pricing mechanisms to adapt to the changes in tax policy [5]. Group 3: Recommendations - It is recommended that biological product manufacturers and operators conduct an immediate assessment of the tax burden impact, optimize supplier selection, and ensure compliance in obtaining VAT invoices [5]. - Companies should consider the changes in tax burden when pricing products and signing contracts, and maintain communication with downstream customers [5]. Group 4: Exceptions - Certain biological products, such as anti-cancer drugs and rare disease medications, will still retain the 3% simplified VAT policy until December 31, 2027, as specified in the recent announcement [6].

云南网讯（记者 陈晓波 李继洪）记者近日从云南省药品监督管理局获悉，"十四五"期间，全省药品安 全形势稳定向好，连续多年零重特大事故，生物医药产业营业收入在2024年突破3200亿元，达3231.69 亿元，实现监管与服务"双提升"。 数字化转型是云南药监提升效能关键所在。依托大数据、云计算等现代信息技术搭建的"药监慧眼"平 台，打造了药品生产、流通、使用全链条智能监控体系。省级财政投入1.76亿元建成西南首个国家级疫 苗批签发实验室，已完成多品种能力建设，带动产值超8.76亿元。云南药监还率先建成质量管理体系文 件电子化审批系统，成为首个通过ISO9001认证的省级药监部门。数字化转型不仅提升了监管效能，也 优化了营商环境，实现了"数据多跑路、企业少跑腿" 作为全国唯一全程参与世界卫生组织疫苗国家监管体系评估和国际药品检查合作计划试点的省份，云南 的实践为国家高分通过世卫评估提供了重要支持。省药监局成功创建全国文明单位，形成一支规模化、 专业化检查员队伍，规模居西南地区前列。省药监局相关负责人表示，云南将继续统筹安全和发展，推 动生物医药产业高质量发展，为保障公众用药安全有效和健康云南建设作出新贡献。 药品 ...