关于含糖饮料征税的税种、税率及其影响的分析

摘要

We analyzed the tax types,tax rates and its impact on consumption,health and economy of sugar-sweetened beverages to provide references for formulating relevant policies in China.The tax on sugar-sweetened beverages is mainly the excise tax and its tax rate is mainly proportional rate,mostly in 10％ ～20％.The tax can reduce the consumption of sugar-sweetened beverages,the model research finds that the proportional tax rate is more than 10％ has positive effect on prevention of obesity,diabetes,stroke.The taxation of sugarsweetened beverage can reduce its consumption,and the impact on health and economy is based on modeling research,the relevant regulations should be introduced in China.%分析国外含糖饮料税的税种、税率现状及征税对含糖饮料消费、健康和经济等的影响,为我国制定相关政策提供借鉴和参考.研究结果:国外对含糖饮料征税的税种主要是消费税,税率以比例税率为主,大多在10％～20％;征税可降低含糖饮料消费量,模型研究发现比例税率超过10％时对肥胖、糖尿病、中风等的预防有积极作用,超过20％效果更好.征税可降低医疗费用支出,增加财政收入.大多数国家公众支持对含糖饮料征税.含糖饮料征税可降低其消费量,对健康和经济的影响多基于模型研究,我国应适时出台相关政策法规.