Recently, the discussion on "whether it is reasonable to apply the 13% VAT rate to sanitary napkins" has sparked heated discussions. To understand this issue, it is necessary to clarify the basic framework of China's VAT system.
According to the Provisional Regulations of the People's Republic of China on Value-Added Tax, the default tax rate of 13% applies to the sale of goods, services or services by taxpayers (unless otherwise specified). This means that everything from machinery and equipment to consumer goods is subject to this benchmark rate as long as it is not included in the list of national tax incentives.
Base tax rate: 13%.
Applicable scenario: sales of goods (such as industrial products, daily necessities, electronic equipment)
Processing, repair, and repair services
Imported goods (non-duty-free list)
Typical fields: mobile phones, clothing, sanitary napkins and other consumer goods
Low tax rate: 9%.
People's livelihood security: agricultural products, edible vegetable oil, tap water, heating
Basic services: transportation, postal services, construction services
Culture and education: books, newspapers, audio-visual products
Modern services: 6%.
Financial services, information technology services, cultural and creative services
Life services (catering, accommodation, medical care, education
Zero tax rate and exemption
Zero tax rate: export goods, aerospace transportation services, etc. (tax refundable)
Tax exemption: agricultural products produced by agricultural producers, contraceptive drugs, services of pension institutions, etc
The "Access Logic" of Tax Incentives
The state regulates the tax burden through the management of the negative list:
Policy-oriented: support agriculture, people's livelihood, environmental protection, science and technology and other strategic areas
Dynamic adjustment: According to the needs of economic development, the State Council has adopted the Detailed Rules for the Implementation of the Provisional Regulations on Value-Added Tax
Practical dilemma: Controversial categories such as hygiene products are not included in the current preferential list, resulting in the application of the benchmark tax rate.
Outlook for tax reform in 2026
On January 1, 2026, the VAT Law of the People's Republic of China will come into effect, replacing the current Interim Regulations and bringing three major changes:
Legalization of tax rates
The three tax rates of 13%, 9% and 6% are written into the law to enhance stability;
The authority to adjust tax-exempt items remains with the State Council
Policy window period
2023-2025 is the transition period, and the industry can strive to be included in the preferential list;
Tax cuts on sanitary products need to be promoted through legislative proposals
Taxpayer Equity Upgrade
Clarify the procedural rules for tax refunds and tax dispute resolution;
Big data collection and management is deeply integrated with the preferential declaration system
The essence of the controversy over the tax rate of sanitary napkins is the public's concern about the social fairness of the tax policy.
As the implementation of the VAT Law approaches, we should pay more attention to:
Policy participation: Voices are voiced through channels such as suggestions from people's congress deputies and soliciting opinions on legislation
International reference: More than 100 countries around the world implement duty-free or low tax rates on sanitary products
Industry linkage: Enterprises and social organizations can jointly submit feasibility reports on tax incentives.
I support the call for tax exemption for sanitary napkins
According to statistics, the average woman uses nearly 30 sanitary napkins per menstrual period, and at the price of general products (1 yuan), this expenditure is more than 30 yuan. Coupled with the more expensive night sanitary napkins and safety pants, the monthly expenditure is more than 50 yuan. Sanitary napkins are still an unspeakable burden for many women. Therefore, many people call for sanitary napkins to be exempt from tax, that is, the 13% VAT is exempt from the sanitary napkin industry.
Sanitary napkins are a basic daily necessities for women, a necessary expense, and a matter of physical health. If the tax exemption can be granted, the price of sanitary napkins will be reduced and the financial burden on women will be reduced.
