中国食物与营养2018，Vol.24Issue(4)：9-13,5.
关于含糖饮料征税的税种、税率及其影响的分析
The Tax Types, Tax Rates and Its Impact on Sugar-sweetened Beverages
付齐齐 1刘爱玲1
作者信息
- 1. 中国疾病预防控制中心营养与健康所,北京100050
- 折叠
摘要
Abstract
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.关键词
含糖饮料/税种/消费税/税率/税后影响Key words
sugar-sweetened beverage/tax type/excise tax/tax rate/post-tax impact引用本文复制引用
付齐齐,刘爱玲..关于含糖饮料征税的税种、税率及其影响的分析[J].中国食物与营养,2018,24(4):9-13,5.
