{"id":27494,"date":"2026-02-27T07:51:56","date_gmt":"2026-02-27T07:51:56","guid":{"rendered":"https:\/\/vapemaison.com\/?p=27494"},"modified":"2026-02-27T07:51:59","modified_gmt":"2026-02-27T07:51:59","slug":"cina-zrusi-vyvozni-slevy-na-dph-na-elektronicke-cigarety-dopad-a-vyhled-trhu-2026","status":"publish","type":"post","link":"https:\/\/vapemaison.com\/cs\/china-to-cancel-vat-export-rebates-on-e-cigarettes-industry-impact-and-market-outlook-2026\/","title":{"rendered":"\u010c\u00edna zru\u0161\u00ed v\u00fdvozn\u00ed slevy na DPH u elektronick\u00fdch cigaret: Dopad na pr\u016fmysl a v\u00fdhled trhu (2026)"},"content":{"rendered":"<p>\u010c\u00ednsk\u00fd pr\u016fmysl v\u00fdvozu elektronick\u00fdch cigaret vstupuje do v\u00fdznamn\u00e9ho p\u0159echodn\u00e9ho obdob\u00ed. Podle ofici\u00e1ln\u00edch ozn\u00e1men\u00ed a \u010detn\u00fdch zpr\u00e1v z odv\u011btv\u00ed vl\u00e1da provede v\u00fdznamnou \u00fapravu da\u0148ov\u00e9 politiky, kter\u00e1 by m\u011bla zm\u011bnit strukturu n\u00e1klad\u016f, cenov\u00e9 strategie a dokonce i konkuren\u010dn\u00ed prost\u0159ed\u00ed glob\u00e1ln\u00edho dodavatelsk\u00e9ho \u0159et\u011bzce.<\/p>\n\n\n\n<p>Tento \u010dl\u00e1nek shrnuje <strong>ofici\u00e1ln\u00ed politika<\/strong>, <strong>anal\u00fdza odv\u011btv\u00ed<\/strong>, a <strong>reakce trhu<\/strong> aby pomohl mezin\u00e1rodn\u00edm kupuj\u00edc\u00edm pochopit, co mohou o\u010dek\u00e1vat v roce 2026.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/vapemaison.com\/wp-content\/uploads\/2026\/02\/Screenshot-of-the-State-Taxation-Administrations-announcement.webp\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"701\" src=\"https:\/\/vapemaison.com\/wp-content\/uploads\/2026\/02\/Screenshot-of-the-State-Taxation-Administrations-announcement-1024x701.webp\" alt=\"Sn\u00edmek obrazovky z ozn\u00e1men\u00ed St\u00e1tn\u00ed da\u0148ov\u00e9 spr\u00e1vy\" class=\"wp-image-27495\" srcset=\"https:\/\/vapemaison.com\/wp-content\/uploads\/2026\/02\/Screenshot-of-the-State-Taxation-Administrations-announcement-1024x701.webp 1024w, https:\/\/vapemaison.com\/wp-content\/uploads\/2026\/02\/Screenshot-of-the-State-Taxation-Administrations-announcement-300x206.webp 300w, https:\/\/vapemaison.com\/wp-content\/uploads\/2026\/02\/Screenshot-of-the-State-Taxation-Administrations-announcement-768x526.webp 768w, https:\/\/vapemaison.com\/wp-content\/uploads\/2026\/02\/Screenshot-of-the-State-Taxation-Administrations-announcement-18x12.webp 18w, https:\/\/vapemaison.com\/wp-content\/uploads\/2026\/02\/Screenshot-of-the-State-Taxation-Administrations-announcement-990x678.webp 990w, https:\/\/vapemaison.com\/wp-content\/uploads\/2026\/02\/Screenshot-of-the-State-Taxation-Administrations-announcement-441x302.webp 441w, https:\/\/vapemaison.com\/wp-content\/uploads\/2026\/02\/Screenshot-of-the-State-Taxation-Administrations-announcement-800x548.webp 800w, https:\/\/vapemaison.com\/wp-content\/uploads\/2026\/02\/Screenshot-of-the-State-Taxation-Administrations-announcement-150x103.webp 150w, https:\/\/vapemaison.com\/wp-content\/uploads\/2026\/02\/Screenshot-of-the-State-Taxation-Administrations-announcement.webp 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><figcaption class=\"wp-element-caption\">Sn\u00edmek obrazovky z ozn\u00e1men\u00ed ministerstva financ\u00ed a St\u00e1tn\u00ed da\u0148ov\u00e9 spr\u00e1vy \u010c\u00edny<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">1. Ofici\u00e1ln\u00ed politika: V\u00fdvozn\u00ed sleva na DPH zru\u0161ena<\/h2>\n\n\n\n<p>Ministerstvo financ\u00ed \u010c\u00ednsk\u00e9 lidov\u00e9 republiky a St\u00e1tn\u00ed da\u0148ov\u00e1 spr\u00e1va ozn\u00e1mily z\u00e1sadn\u00ed zm\u011bnu politiky. Od 1. dubna 2026 \u010c\u00edna zru\u0161\u00ed v\u00fdvozn\u00ed slevu na DPH 13% pro v\u00fdrobky elektronick\u00fdch cigaret.<\/p>\n\n\n\n<p>Nov\u00e9 pravidlo se vztahuje na kl\u00ed\u010dov\u00e9 kategorie, v\u010detn\u011b:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>HS 2404120000 - Neho\u0159lav\u00e9 v\u00fdrobky obsahuj\u00edc\u00ed nikotin<\/li>\n\n\n\n<li>HS 85434000.90 - Elektronick\u00e9 cigarety a podobn\u00e1 za\u0159\u00edzen\u00ed<\/li>\n<\/ul>\n\n\n\n<p>Sleva 13% hr\u00e1la po l\u00e9ta kl\u00ed\u010dovou roli p\u0159i stanovov\u00e1n\u00ed v\u00fdvozn\u00edch cen. Jej\u00ed zru\u0161en\u00ed p\u0159\u00edmo zm\u011bn\u00ed strukturu n\u00e1klad\u016f a donut\u00ed v\u00fdrobce a v\u00fdvozce upravit sv\u00e9 cenov\u00e9 strategie.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. P\u0159\u00edm\u00fd dopad: Tlak na n\u00e1klady v cel\u00e9m dodavatelsk\u00e9m \u0159et\u011bzci<\/h2>\n\n\n\n<p>V\u011bt\u0161ina v\u00fdrobc\u016f e-cigaret pracuje se ziskovou mar\u017e\u00ed pouze 8%-12%. Sleva 13% je pro udr\u017een\u00ed ziskovosti rozhoduj\u00edc\u00ed.<\/p>\n\n\n\n<p>Jakmile sleva zmiz\u00ed, v\u00fdrobn\u00ed n\u00e1klady okam\u017eit\u011b vzrostou. Dodavatel\u00e9 budou muset zm\u011bnit rovnov\u00e1hu mar\u017e\u00ed v cel\u00e9m dodavatelsk\u00e9m \u0159et\u011bzci. Odhady odv\u011btv\u00ed nazna\u010duj\u00ed, \u017ee v\u00fdvozn\u00ed ceny vzrostou p\u0159ibli\u017en\u011b o <strong>8%-15%<\/strong> absorbovat dodate\u010dnou da\u0148ovou z\u00e1t\u011b\u017e.<\/p>\n\n\n\n<p>Pro distributory a velkoobchodn\u00edky to znamen\u00e1:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vy\u0161\u0161\u00ed n\u00e1klady na po\u0159\u00edzen\u00ed od 2. \u010dtvrtlet\u00ed 2026<\/li>\n\n\n\n<li>\u00dapravy cen ve v\u00edce produktov\u00fdch \u0159ad\u00e1ch<\/li>\n\n\n\n<li>V\u011bt\u0161\u00ed pot\u0159eba v\u010dasn\u00e9ho n\u00e1kupu a pl\u00e1nov\u00e1n\u00ed z\u00e1sob<\/li>\n<\/ul>\n\n\n\n<p>Spole\u010dnosti, kter\u00e9 si zajist\u00ed z\u00e1soby p\u0159edem, budou m\u00edt lep\u0161\u00ed pozici pro kontrolu n\u00e1klad\u016f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. Anal\u00fdza odv\u011btv\u00ed: Struktur\u00e1ln\u00ed zm\u011bny ve zpracovatelsk\u00e9m pr\u016fmyslu<\/h2>\n\n\n\n<p>Podle v\u00fdzkumu spole\u010dnosti <a href=\"https:\/\/cn.2firsts.com\/news\/zhong-guo-jiang-zi-2026nian-4yue-1ri-qi-qu-xiao-dian-zi-yan-chan-pin-zeng-zhi-shui-chu-kou-tui-shui\">2Prvn\u00ed<\/a>, tato politika zm\u011bn\u00ed podobu \u010d\u00ednsk\u00e9 v\u00fdroby elektronick\u00fdch cigaret.<\/p>\n\n\n\n<p>Dodavatel\u00e9 ji\u017e reviduj\u00ed sv\u00e9 cenov\u00e9 modely a p\u0159erozd\u011bluj\u00ed mar\u017ee. Z\u00e1rove\u0148 mnoho spole\u010dnost\u00ed restrukturalizuje sv\u00e9 dodavatelsk\u00e9 \u0159et\u011bzce s c\u00edlem zv\u00fd\u0161it efektivitu a sn\u00ed\u017eit provozn\u00ed n\u00e1klady.<\/p>\n\n\n\n<p>Nejv\u011bt\u0161\u00edmu tlaku \u010del\u00ed mal\u00e9 a st\u0159edn\u011b velk\u00e9 tov\u00e1rny. Mnoh\u00e9 z nich jsou z\u00e1visl\u00e9 na n\u00edzk\u00fdch cen\u00e1ch a pracuj\u00ed s omezen\u00fdmi finan\u010dn\u00edmi rezervami. N\u011bkter\u00e9 z nich mohou m\u00edt probl\u00e9m absorbovat nov\u00e9 n\u00e1klady.<\/p>\n\n\n\n<p>Odv\u011btv\u00ed se tak\u00e9 posouv\u00e1 sm\u011brem k p\u0159\u00edsn\u011bj\u0161\u00edmu dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f, standardizovan\u00e9 v\u00fdrob\u011b a p\u0159\u00edsn\u011bj\u0161\u00ed provozn\u00ed kontrole. V\u00fdrobn\u00ed centra, jako je \u0160en-\u010den, kde je vysoce koncentrov\u00e1na exportn\u00ed v\u00fdroba, poc\u00edt\u00ed dopad jako prvn\u00ed, proto\u017ee spole\u010dnosti rychle uprav\u00ed v\u00fdrobn\u00ed pl\u00e1ny a strategie pro z\u00e1kazn\u00edky.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. Reakce kapit\u00e1lov\u00e9ho trhu: ve prosp\u011bch velk\u00fdch v\u00fdrobc\u016f<\/h2>\n\n\n\n<p>Tato politika ji\u017e ovlivnila kapit\u00e1lov\u00fd trh. Akcie spole\u010dnosti Smoore International Holdings po tomto ozn\u00e1men\u00ed vykazovaly z\u0159etelnou volatilitu.<\/p>\n\n\n\n<p>V kr\u00e1tkodob\u00e9m horizontu investo\u0159i o\u010dek\u00e1vaj\u00ed tlak na mar\u017ee a ur\u010ditou provozn\u00ed nejistotu. V dlouhodob\u00e9m horizontu je v\u00fdhled pozitivn\u011bj\u0161\u00ed. Tato politika pravd\u011bpodobn\u011b urychl\u00ed konsolidaci odv\u011btv\u00ed a zv\u00fd\u0161\u00ed koncentraci trhu.<\/p>\n\n\n\n<p>Konkuren\u010dn\u00ed v\u00fdhodu z\u00edskaj\u00ed velc\u00ed, vyhovuj\u00edc\u00ed v\u00fdrobci se silnou glob\u00e1ln\u00ed z\u00e1kaznickou z\u00e1kladnou. Men\u0161\u00ed v\u00fdrobci mohou m\u00edt pot\u00ed\u017ee s absorpc\u00ed rostouc\u00edch n\u00e1klad\u016f a mohli by postupn\u011b opustit trh.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5. Co to znamen\u00e1 pro glob\u00e1ln\u00ed kupuj\u00edc\u00ed<\/h2>\n\n\n\n<p>Politika pro rok 2026 znamen\u00e1 pro \u010d\u00ednsk\u00fd sektor v\u00fdvozu elektronick\u00fdch cigaret zlom. Kupuj\u00edc\u00ed by se m\u011bli p\u0159ipravit na kr\u00e1tkodob\u00e9 \u00fapravy i dlouhodob\u00e9 struktur\u00e1ln\u00ed zm\u011bny.<\/p>\n\n\n\n<p>V nejbli\u017e\u0161\u00ed dob\u011b o\u010dek\u00e1vejte:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Postupn\u00e9 zvy\u0161ov\u00e1n\u00ed cen ve v\u011bt\u0161in\u011b kategori\u00ed v\u00fdrobk\u016f<\/li>\n\n\n\n<li>Aktualizovan\u00e9 nab\u00eddky dodavatel\u016f<\/li>\n\n\n\n<li>Del\u0161\u00ed dodac\u00ed lh\u016fty, proto\u017ee tov\u00e1rny optimalizuj\u00ed v\u00fdrobu<\/li>\n<\/ul>\n\n\n\n<p>Postupem \u010dasu se toto odv\u011btv\u00ed stane standardizovan\u011bj\u0161\u00edm a kompatibiln\u011bj\u0161\u00edm. Dodavatelsk\u00e9 \u0159et\u011bzce se budou v\u00edce spol\u00e9hat na velk\u00e9, stabiln\u00ed v\u00fdrobce. Sou\u010dasn\u011b se sn\u00ed\u017e\u00ed levn\u00e1 konkurence ze strany men\u0161\u00edch tov\u00e1ren.<\/p>\n\n\n\n<p>Pro distributory, velkoobchodn\u00edky a vlastn\u00edky zna\u010dek, <strong>v\u010dasn\u00e9 pl\u00e1nov\u00e1n\u00ed a strategick\u00fd n\u00e1kup<\/strong> bude m\u00edt z\u00e1sadn\u00ed v\u00fdznam pro kontrolu n\u00e1klad\u016f a zaji\u0161t\u011bn\u00ed stabiln\u00edch dod\u00e1vek.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">6. V\u00fdhled trhu<\/h2>\n\n\n\n<p>P\u0159esto\u017ee tato politika zvy\u0161uje n\u00e1klady, pr\u016fmysl ji pova\u017euje sp\u00ed\u0161e za struktur\u00e1ln\u00ed zlep\u0161en\u00ed ne\u017e za kr\u00e1tkodob\u00e9 naru\u0161en\u00ed.<\/p>\n\n\n\n<p>V p\u0159\u00ed\u0161t\u00edch 12-24 m\u011bs\u00edc\u00edch se na trhu pravd\u011bpodobn\u011b objev\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vy\u0161\u0161\u00ed koncentrace odv\u011btv\u00ed<\/li>\n\n\n\n<li>Stabiln\u011bj\u0161\u00ed ceny<\/li>\n\n\n\n<li>V\u011bt\u0161\u00ed d\u016fraz na kvalitu a dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f<\/li>\n\n\n\n<li>Siln\u011bj\u0161\u00ed dlouhodob\u00e1 partnerstv\u00ed s dodavateli<\/li>\n<\/ul>\n\n\n\n<p>Spolupr\u00e1ce se spolehliv\u00fdmi dodavateli a zaji\u0161t\u011bn\u00ed z\u00e1sob p\u0159ed \u00fapravou cen pom\u016f\u017ee sn\u00ed\u017eit riziko.<\/p>\n\n\n\n<p><strong>Spole\u010dnost Vapemaison bude i nad\u00e1le sledovat v\u00fdvoj politiky a poskytovat aktu\u00e1ln\u00ed informace o jeho dopadu na celosv\u011btovou nab\u00eddku elektronick\u00fdch cigaret.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>China\u2019s e-cigarette export industry is entering a major transition period. According to official announcements and multiple industry reports, the government will implement a significant tax policy adjustment that is expected to reshape cost structures, pricing strategies, and even the competitive landscape of the global supply chain. This article summarizes the official policy, industry analysis, and [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-27494","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>China Cancels E-Cigarette Export Tax Rebate in 2026<\/title>\n<meta name=\"description\" content=\"China will cancel the 13% VAT export rebate for e-cigarette starting April 1, 2026. Learn how the policy will impact the global supply chain.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vapemaison.com\/cs\/cina-zrusi-vyvozni-slevy-na-dph-na-elektronicke-cigarety-dopad-a-vyhled-trhu-2026\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"China Cancels E-Cigarette Export Tax Rebate in 2026\" \/>\n<meta property=\"og:description\" content=\"China will cancel the 13% VAT export rebate for e-cigarette starting April 1, 2026. Learn how the policy will impact the global supply chain.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/vapemaison.com\/cs\/cina-zrusi-vyvozni-slevy-na-dph-na-elektronicke-cigarety-dopad-a-vyhled-trhu-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"VapeMaison\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-27T07:51:56+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-27T07:51:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/vapemaison.com\/wp-content\/uploads\/2026\/02\/Screenshot-of-the-State-Taxation-Administrations-announcement.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"822\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Terry Lockett\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napsal(a)\" \/>\n\t<meta name=\"twitter:data1\" content=\"Terry Lockett\" \/>\n\t<meta name=\"twitter:label2\" content=\"Odhadovan\u00e1 doba \u010dten\u00ed\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minuty\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u010c\u00edna ru\u0161\u00ed slevu na dani z v\u00fdvozu elektronick\u00fdch cigaret v roce 2026","description":"\u010c\u00edna od 1. dubna 2026 zru\u0161\u00ed v\u00fdvozn\u00ed slevu na DPH 13% pro elektronick\u00e9 cigarety. P\u0159e\u010dt\u011bte si, jak\u00fd dopad bude m\u00edt tato politika na glob\u00e1ln\u00ed dodavatelsk\u00fd \u0159et\u011bzec.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/vapemaison.com\/cs\/cina-zrusi-vyvozni-slevy-na-dph-na-elektronicke-cigarety-dopad-a-vyhled-trhu-2026\/","og_locale":"cs_CZ","og_type":"article","og_title":"China Cancels E-Cigarette Export Tax Rebate in 2026","og_description":"China will cancel the 13% VAT export rebate for e-cigarette starting April 1, 2026. 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