对含糖饮料征收消费税:政策考量与具体建议  

Excise Tax on Sugar-sweetened Beverages: Policy Considerations and Specific Proposals

作　　者：彭晓洁 耿婷菲 吴春燕 李欣芸 PENG Xiaojie;GENG Tingfei;WU Chunyan;LI Xinyun

机构地区：[1]佛山科学技术学院经济管理学院 [2]国家税务总局佛山市顺德区税务局

出　　处：《税务研究》2023年第2期62-68,共7页

摘　　要：促进健康消费是实施健康中国战略的必然要求,也是对含糖饮料征收消费税的必然要求。随着中国饮料消费市场的发展,含糖饮料消费规模巨大,但过度消费含糖饮料导致超重、肥胖和相应慢性病发生的风险也不断增大。党的二十大报告提出,扩大内需战略的实施要与供给侧结构性改革的深化有机结合。对含糖饮料征收消费税,可以发挥消费税对健康消费的调节作用,促进健康型消费内需与供给侧结构性改革的衔接,还可以推进健康导向型消费税制度的完善。根据含糖饮料消费税不同计征方式的特点以及我国对含糖饮料征收消费税的调节目标,建议我国含糖饮料消费税采用从量计征方式。Promoting healthy consumption is an inevitable requirement for both the implementation of the Health China Strategy and the imposition of excise tax on sugary beverages. With the development of the beverage consumption market in China, the consumption of sugary beverages becomes huge. However,excessive consumption of sugary beverages poses a risk to ever-increasingly overweight, obesity and resultant chronic diseases. The report of the 20th CPC National Congress proposed that the implementation of the strategy to expand domestic demand should be properly combined with the deepening of supply-side structural reform. The imposition of excise tax on sugary beverages can play the role of excise tax in regulating health consumption and promote the convergence of health-oriented consumption demand and supply-side structural reform, as well as the improvement of health-oriented excise tax system. According to the characteristics of different excise taxation methods for sugar-sweetened beverages and the regulation objectives of the excise tax on sugar-sweetened beverages, the excise tax on sugar-sweetened beverages in China should be levied in a quantitative manner.

关 键 词：含糖饮料 健康消费 消费税 从量计征 

分 类 号：F812.42[经济管理—财政学] F426.82