{"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":"la-chine-annule-les-remises-de-tva-sur-les-e-cigarettes-impact-de-lindustrie-et-perspectives-du-marche-2026","status":"publish","type":"post","link":"https:\/\/vapemaison.com\/fr\/china-to-cancel-vat-export-rebates-on-e-cigarettes-industry-impact-and-market-outlook-2026\/","title":{"rendered":"La Chine annule les rabais de TVA \u00e0 l'exportation sur les e-cigarettes : Impact sur l'industrie et perspectives du march\u00e9 (2026)"},"content":{"rendered":"<p>L'industrie chinoise de l'exportation d'e-cigarettes entre dans une p\u00e9riode de transition majeure. Selon les annonces officielles et de nombreux rapports industriels, le gouvernement va mettre en \u0153uvre un ajustement significatif de la politique fiscale qui devrait remodeler les structures de co\u00fbts, les strat\u00e9gies de prix et m\u00eame le paysage concurrentiel de la cha\u00eene d'approvisionnement mondiale.<\/p>\n\n\n\n<p>Cet article r\u00e9sume les <strong>politique officielle<\/strong>, <strong>analyse de l'industrie<\/strong>, et <strong>r\u00e9action du march\u00e9<\/strong> pour aider les acheteurs internationaux \u00e0 comprendre ce qui les attend en 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=\"Capture d&#039;\u00e9cran de l&#039;annonce de l&#039;administration fiscale de l&#039;\u00c9tat\" 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\">Capture d'\u00e9cran de l'annonce du minist\u00e8re des finances et de l'administration fiscale de l'\u00c9tat chinois<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">1. Politique officielle : Annulation du remboursement de la TVA \u00e0 l'exportation<\/h2>\n\n\n\n<p>Le minist\u00e8re des finances de la R\u00e9publique populaire de Chine et l'administration fiscale de l'\u00c9tat ont annonc\u00e9 un changement majeur de politique. \u00c0 partir du 1er avril 2026, la Chine annulera le remboursement de la TVA \u00e0 l'exportation de 13% pour les produits d'e-cigarette.<\/p>\n\n\n\n<p>La nouvelle r\u00e8gle couvre des cat\u00e9gories cl\u00e9s, notamment<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>HS 2404120000 - Produits non combustibles contenant de la nicotine<\/li>\n\n\n\n<li>HS 85434000.90 - Cigarettes \u00e9lectroniques et dispositifs similaires<\/li>\n<\/ul>\n\n\n\n<p>Pendant des ann\u00e9es, le rabais 13% a jou\u00e9 un r\u00f4le cl\u00e9 dans la fixation des prix \u00e0 l'exportation. Sa suppression modifiera directement les structures de co\u00fbts et obligera les fabricants et les exportateurs \u00e0 adapter leurs strat\u00e9gies de prix.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. Impact direct : Pression sur les co\u00fbts tout au long de la cha\u00eene d'approvisionnement<\/h2>\n\n\n\n<p>La plupart des fabricants d'e-cigarettes op\u00e8rent avec des marges b\u00e9n\u00e9ficiaires de 8%-12% seulement. Le rabais de 13% a \u00e9t\u00e9 essentiel pour maintenir la rentabilit\u00e9.<\/p>\n\n\n\n<p>Lorsque le rabais dispara\u00eet, les co\u00fbts de production augmentent imm\u00e9diatement. Les fournisseurs devront r\u00e9\u00e9quilibrer leurs marges tout au long de la cha\u00eene d'approvisionnement. Selon les estimations de l'industrie, les prix \u00e0 l'exportation augmenteront d'environ <strong>8%-15%<\/strong> pour absorber la charge fiscale suppl\u00e9mentaire.<\/p>\n\n\n\n<p>Pour les distributeurs et les grossistes, cela signifie :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Augmentation des co\u00fbts d'approvisionnement \u00e0 partir du deuxi\u00e8me trimestre 2026<\/li>\n\n\n\n<li>Ajustements de prix pour plusieurs lignes de produits<\/li>\n\n\n\n<li>Un besoin accru d'achats anticip\u00e9s et de planification des stocks<\/li>\n<\/ul>\n\n\n\n<p>Les entreprises qui se procurent des stocks \u00e0 l'avance sont mieux plac\u00e9es pour contr\u00f4ler les co\u00fbts.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. Analyse de l'industrie : Remaniement structurel de l'industrie manufacturi\u00e8re<\/h2>\n\n\n\n<p>Selon une \u00e9tude de <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\">2Premi\u00e8res<\/a>, Cette politique va remodeler le paysage de la fabrication d'e-cigarettes en Chine.<\/p>\n\n\n\n<p>Les fournisseurs sont d\u00e9j\u00e0 en train de revoir leurs mod\u00e8les de tarification et de r\u00e9affecter leurs marges. Parall\u00e8lement, de nombreuses entreprises restructurent leurs cha\u00eenes d'approvisionnement afin d'am\u00e9liorer leur efficacit\u00e9 et de r\u00e9duire leurs co\u00fbts d'exploitation.<\/p>\n\n\n\n<p>Ce sont les petites et moyennes entreprises qui subissent les plus fortes pressions. Nombre d'entre elles d\u00e9pendent de prix bas et fonctionnent avec des r\u00e9serves financi\u00e8res limit\u00e9es. Certaines pourraient avoir du mal \u00e0 absorber les nouveaux co\u00fbts.<\/p>\n\n\n\n<p>L'industrie s'oriente \u00e9galement vers une conformit\u00e9 plus stricte, une production standardis\u00e9e et un contr\u00f4le op\u00e9rationnel plus rigoureux. Les centres de production tels que Shenzhen, o\u00f9 la production \u00e0 l'exportation est fortement concentr\u00e9e, seront les premiers \u00e0 ressentir l'impact, car les entreprises ajustent rapidement leurs plans de production et leurs strat\u00e9gies clients.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. R\u00e9action du march\u00e9 des capitaux : Favoriser les grands fabricants<\/h2>\n\n\n\n<p>Cette politique a d\u00e9j\u00e0 affect\u00e9 le march\u00e9 des capitaux. Les actions de Smoore International Holdings ont affich\u00e9 une nette volatilit\u00e9 apr\u00e8s l'annonce.<\/p>\n\n\n\n<p>\u00c0 court terme, les investisseurs s'attendent \u00e0 une pression sur les marges et \u00e0 une certaine incertitude op\u00e9rationnelle. \u00c0 plus long terme, les perspectives sont plus positives. Cette politique devrait acc\u00e9l\u00e9rer la consolidation du secteur et accro\u00eetre la concentration du march\u00e9.<\/p>\n\n\n\n<p>Les grands fabricants qui respectent les r\u00e8gles et qui disposent d'une client\u00e8le mondiale solide b\u00e9n\u00e9ficieront d'un avantage concurrentiel. Les petits producteurs pourraient avoir du mal \u00e0 absorber la hausse des co\u00fbts et pourraient progressivement quitter le march\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5. Ce que cela signifie pour les acheteurs mondiaux<\/h2>\n\n\n\n<p>La politique 2026 marque un tournant pour le secteur des exportations d'e-cigarettes en Chine. Les acheteurs doivent se pr\u00e9parer \u00e0 des ajustements \u00e0 court terme et \u00e0 des changements structurels \u00e0 long terme.<\/p>\n\n\n\n<p>\u00c0 court terme, il faut s'attendre \u00e0<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Augmentation progressive des prix dans la plupart des cat\u00e9gories de produits<\/li>\n\n\n\n<li>Mise \u00e0 jour des devis des fournisseurs<\/li>\n\n\n\n<li>Des d\u00e9lais de livraison plus longs car les usines optimisent leur production<\/li>\n<\/ul>\n\n\n\n<p>Au fil du temps, le secteur deviendra plus normalis\u00e9 et plus conforme. Les cha\u00eenes d'approvisionnement s'appuieront davantage sur les grands fabricants stables. Dans le m\u00eame temps, la concurrence \u00e0 bas prix des petites usines diminuera.<\/p>\n\n\n\n<p>Pour les distributeurs, les grossistes et les propri\u00e9taires de marques, <strong>planification pr\u00e9coce et achats strat\u00e9giques<\/strong> sera essentielle pour contr\u00f4ler les co\u00fbts et garantir la stabilit\u00e9 de l'offre.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">6. Perspectives du march\u00e9<\/h2>\n\n\n\n<p>Bien que cette politique augmente les co\u00fbts, l'industrie la consid\u00e8re comme une am\u00e9lioration structurelle plut\u00f4t que comme une perturbation \u00e0 court terme.<\/p>\n\n\n\n<p>Au cours des 12 \u00e0 24 prochains mois, le march\u00e9 devrait voir :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Une plus grande concentration du secteur<\/li>\n\n\n\n<li>Des prix plus stables<\/li>\n\n\n\n<li>Une plus grande attention \u00e0 la qualit\u00e9 et \u00e0 la conformit\u00e9<\/li>\n\n\n\n<li>Des partenariats \u00e0 long terme plus solides avec les fournisseurs<\/li>\n<\/ul>\n\n\n\n<p>La collaboration avec des fournisseurs fiables et la constitution de stocks avant les ajustements de prix contribueront \u00e0 r\u00e9duire les risques.<\/p>\n\n\n\n<p><strong>Vapemaison continuera \u00e0 surveiller les d\u00e9veloppements politiques et \u00e0 fournir des mises \u00e0 jour sur leur impact sur l'approvisionnement mondial en e-cigarettes.<\/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\/fr\/la-chine-annule-les-remises-de-tva-sur-les-e-cigarettes-impact-de-lindustrie-et-perspectives-du-marche-2026\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\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\/fr\/la-chine-annule-les-remises-de-tva-sur-les-e-cigarettes-impact-de-lindustrie-et-perspectives-du-marche-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=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Terry Lockett\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"La Chine annule le remboursement des taxes \u00e0 l'exportation de cigarettes \u00e9lectroniques en 2026","description":"La Chine annulera le remboursement de la TVA \u00e0 l'exportation de 13% pour les e-cigarettes \u00e0 partir du 1er avril 2026. 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