含糖饮料税制度的国际比较与借鉴  

International Comparison and Reference of Sugar sweetened Beverage Tax System

作　　者：张立彦[1] ZHANG Li-yan(School of Public Finance and Taxation Capital University of Economics and Business,Beijing 100070,China)

机构地区：[1]首都经济贸易大学财政税务学院,北京100070

出　　处：《税务与经济》2022年第3期34-41,共8页Taxation and Economy

基　　金：国家社会科学基金项目(16BGJ011)。

摘　　要：基于市场失灵理论,含糖饮料消费存在信息不充分、非理性消费和负的外部性等问题,需要政府采用税收政策手段进行干预并发挥其积极的调节作用。进入21世纪以来,越来越多的国家开征含糖饮料税。目前实施含糖饮料税的41个国家在税种选择、纳税人、征税范围、计征方式和税率的确定以及税款用途等方面为我国开征含糖饮料税提供了有益的借鉴。实施含糖饮料税有利于我国消费税调节功能的发挥和完善。因此,我国在税制设计上应以消费税的形式在饮料的生产和进口环节征收,征税范围的确定应综合考虑税收的健康影响和社会接受度,计征方式和税率的选择需平衡征税目的和征管成本,筹集的税款宜用于医疗卫生和健康促进项目。Based on the theory of market failure,the consumption of sugar sweetened beverages has problems such as insufficient information,irrational consumption and negative externalities,and the government needs to use tax policy to intervene and play a positive regulatory role. Since the beginning of the 21st century,more and more countries have introduced taxes on sugar sweetened beverages. The 41 countries that currently implement the sugar-sweetened beverage tax have their own similarities and differences in the selection of tax type,taxpay ers,taxation scope,calculation method,tax rate determination and tax usage. Those provides useful experience for reference. The implementation of the sugar sweetened beverage tax is conducive to the exertion and improve ment of the adjustment function of China’s excise tax. It is suggested that the tax should be levied in the form of excise tax in the production and import of beverages. The choice of tax collection method and tax rate needs to balance the purpose of taxation and the cost of collection and management,and the tax collected should be used for medical and health promotion projects.

关 键 词：含糖饮料税 税收制度 国际比较 

分 类 号：F810.42[经济管理—财政学]