From January 1 next year, a large number of anti-cancer raw materials and rare disease raw materials will have zero tariff
Release Time: 2020-12-29 11:26:19 Visited: 7468 times
On December 23, the Ministry of Finance issued the "tariff adjustment plan of the Tariff Commission of the State Council for 2021" (hereinafter referred to as the plan). The plan shows that, from January 1, 2021, the provisional import tax rate will be implemented for 883 items of goods (excluding tariff quota goods); from July 1, 2021, the provisional import tax rate for 9 items of information technology products will be cancelled, among which, the medical aspects will be involved, and it will be clarified The tariff of anti-cancer drug raw materials (Mitoxantrone Hydrochloride), rare disease drug raw materials (penicillamine), engliejing, atorvastatin calcium, vildagliptin, genetic material and genetically modified organism, human vaccine, etc. will be 0% in 2021. The import tariff of artificial heart valve, medical detachable spring coil, hearing aid (excluding parts and accessories) and other medical devices will be reduced.
In October this year, the State Food and drug administration, together with the General Administration of customs, the Ministry of Finance and the State Administration of Taxation, jointly released the list of the second batch of anti-cancer drugs and rare disease drugs applicable to the value-added tax policy. Among them, the anti-cancer drug preparations and APIs involve 39 varieties and 6 varieties. The preparations include the targeted treatment drugs for non-small cell lung cancer, dacotinib tablets and metastatic colorectal cancer There are many drugs for the treatment of colorectal cancer, such as furquitinib capsule, piperacillin for locally advanced or metastatic breast cancer, olaparib for ovarian cancer, etc.
There are 14 kinds of drug preparations for rare diseases, including telflutamide tablets for multiple sclerosis, nocinassan sodium injection for spinal muscular atrophy, ekuzumab for paroxysmal nocturnal hemoglobinuria and atypical hemolytic uremic syndrome in adults and children with rare diseases, and aganase β for injection for Fabry's disease.
When the above listed drugs are produced, sold, wholesale and retail by general VAT taxpayers, they can choose to calculate and pay VAT according to the simple method and the 3% collection rate, and the above taxpayers can choose the simple method to calculate and pay VAT, which shall not be changed within 36 months. At the same time, for the import of anti-cancer drugs and rare disease drugs, the import value-added tax will be reduced by 3%.
Will the reduction of tax rate directly lead to the direct price reduction of drugs or devices? Previously, a person from a pharmaceutical enterprise told Yigu: "the introduction of tax reduction policies for imported drugs (devices) by the state will indeed reduce the tax burden of the relevant import enterprises. This measure is conducive to the relevant enterprises to reduce the domestic sales price of such products, but this kind of price reduction is not an immediate and significant price reduction. After all, the pricing of products is a complex decision involving many comprehensive factors Therefore, whether the price of the product will be adjusted accordingly depends on the actual situation of each enterprise. " (biology Valley) Bioon.com )