“糖税”的国际经验与成本效益分析——基于美国糖尿病形势及其医疗支出状况的思考  

International Experience and Cost-benefit Analysis of "Sugar Tax"——Based on the Situation of Diabetes and Its Medical Expenditure in the United States

作　　者：白彦锋[1] 王硕[1] Bai Yanfeng;Wang Shuo

机构地区：[1]中央财经大学

出　　处：《财政科学》2021年第12期94-108,共15页Fiscal Science

基　　金：国家社科基金重大项目“实质性减税降费与经济高质量发展”(项目号:19ZDA070)。

摘　　要：在世界范围内,"糖税"成为很多国家对抗肥胖、减少糖尿病等疾病的重要对策。本文介绍了美国糖尿病严峻的形势,总结了全球范围"糖税"的实施情况和国际经验,并从成本效益方面分析了"糖税"的控糖作用,最后也提出了对我国消费税转型和医疗卫生体制改革方面的启示和思考。"Sugar tax" has become an important countermeasure for many countries to fight obesity, reduce diabetes and other diseases worldwide. This article introduces the serious situation of diabetes in the United States,summarizes the implementation and international experience of "sugar tax" around the world, and analyzes the sugar control effect of the "sugar tax" from the perspective of cost-effectiveness. Finally, it puts forward the enlightenment and thinking on the transformation of consumption tax and the reform of medical and health system in China.

关 键 词：“糖税” 成本效益 消费税转型 医疗卫生体制改革 

分 类 号：F812.42[经济管理—财政学]