稀缺药品增值税税率 -税率-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	稀缺药品增值税税率 -税率
释义	法律分析: 药品增值税税率为17%，避孕药品免征增值税（税率还是17%，只是免税，不是零税率），全国统一的。法律依据: 《关于药品经营企业销售生物制品有关增值税问题的公告》药品生产商可以选择使用简易征收法，税率3%，没有进项抵扣（实际是一般纳税人按小规模纳税人操作），选择时需到主管税务机关备案，选择后不得随意变更。
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