As the beverages production increasing,the consumption of Chinese residents' drinks and sugary beverages was also increasing.sugary beverages,often referred to the beverages in the production process to add monosaccharides (glucose,fructose) or disaccharides (sucrose,lactose or maltose) and sugar content of more than 5％.And the added sugar impact on health was increasingly catching attention.Excessive drinking sugary beverages were likely to cause unhealthy eating behavior and dental caries,overweight and obesity,and the World Health Organization continued to call countries and regions to tax sugary beverages to reduce the risk of those diseases.Therefore,the SWOT analysis method was used to analyze the advantages,weaknesses,opportunities and threats of the taxation policy of sugary beverages in China,and put forward some suggestions to formulate the tax policy for sugary beverages.%随着饮料生产的不断增加,我国居民饮料的消费在不断增加,其中含糖饮料的消费量也在不断上升.含糖饮料通常是指在饮料制作过程中人工添加单糖(葡萄糖、果糖)或双糖(蔗糖、乳糖或麦芽糖)并且糖含量在5％以上的饮料,其中添加糖对健康的影响也越来越引起人们的注意.过量的饮用含糖饮料容易造成不健康的饮食行为和龋齿、超重及肥胖,因此世界卫生组织不断呼吁各国和地区对含糖饮料征税以降低肥胖、2型糖尿病和龋齿等疾病的风险.因此,使用SWOT分析的方法对我国制定对含糖饮料的征税政策的优势、劣势、机会与威胁等4个方面展开分析,为国家制定对含糖饮料征税政策提出参考建议.
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