{"editorial":{"content_id":"ff0f0352-16b0-4319-a5e5-1ef5235a8185","slug":"ibscbs-20261109-75dde4","content_type":"news","title":"巴西卫生部将敲定IBS/CBS零税率药品清单，行业关注库存过渡规则","summary":"巴西卫生部即将完成适用IBS和CBS零税率的药品清单分析，行业同时要求明确注册阶段药品和2026至2027年过渡期库存药品的税收待遇。","body":"巴西药品市场监督局（CMED）秘书马特乌斯·阿曼西奥（Mateus Amâncio）表示，适用IBS和CBS零税率的药品新清单已提交卫生部，分析处于最后阶段，预计很快送交联邦税务局。据其介绍，税制改革规定用于治疗罕见病、被忽视疾病、癌症、糖尿病、HIV/艾滋病及其他性传播感染的药品适用零税率，但优惠能否落地取决于相关类别产品的界定。\n\n圣保罗州制药工业工会（Sindusfarma）执行主席纳尔逊·墨索里尼（Nelson Mussolini）表示，清单的界定已基本推进，但仍需明确正在巴西国家卫生监督局（Anvisa）注册阶段的药品如何处理。该工会主张，这类产品应在注册时即确定税收条件，以便进入市场时对零税率适用有可预期性。此事正由该局分析。\n\n另一个关注点是2026年至2027年过渡期库存药品的税收待遇。巴西制药集团（Grupo FarmaBrasil）执行主席雷吉纳尔多·阿库里（Reginaldo Arcuri）表示，缺乏明确规则可能带来法律和运营上的不确定性，并影响分销。\n\n行业认为，现行规则可能在过渡期给分销商和药店造成损失，问题在于库存所获推定抵免与药品采购时所缴税负之间的差额。据Sindusfarma测算，这一不一致可能对库存产品相关业务造成1.6%至2%的影响。相关行业协会主张修改立法以纠正这一错配。","why_it_matters":null,"cbi_observation":null,"direction_tag":"巴西","primary_category":"科技平台","secondary_topics":["税务","政策","合规","br-health"],"content_level":"编辑整理","event_type":"政策法规","audience_tags":[],"event_location":null,"verification_status":"unverified","published_at":"2026-11-09T17:02:11.812Z","display_date":"2026-11-09","source_published_at":null,"source_url":"https://panoramafarmaceutico.com.br/ministerio-da-saude-prepara-nova-lista-de-medicamentos-com-aliquota-zero/","source_name":"Panorama Farmacêutico","source_language":"pt","author_name":"编辑部","risk_level":"medium","risk_flags":[],"opportunity_flags":[],"trend_signals":[]},"intelligence":null,"meta":{"canonical_url":"https://chinabrazilinsight.com/news/ibscbs-20261109-75dde4","api_url":"https://chinabrazilinsight.com/api/public/content/ibscbs-20261109-75dde4","markdown_url":"https://chinabrazilinsight.com/api/public/content/ibscbs-20261109-75dde4?view=markdown","json_url":"https://chinabrazilinsight.com/api/public/content/ibscbs-20261109-75dde4?view=json","last_updated":"2026-11-09T17:02:40.186Z","platform":"China Brazil Insight","platform_url":"https://chinabrazilinsight.com"}}