国外的征收含糖饮料税对我国疾病防控的借鉴

International experience of tax on sugar-sweetened beverages and reference to China

目的分析国际对含糖饮料税的征收现况与成果,为我国征收含糖饮料税和疾病的防控提供借鉴与参考,以应对我国人群日益凸显的超重与严峻的慢性病问题。方法阅读国内外相关文献,分析国外含糖饮料税的征收现状。结果在对含糖饮料征税来抑制消费方面,欧美等国做了广泛的探索;国内对含糖饮料进行征税的研究较少,关注度较弱。结论含糖饮料的过多摄入成为威胁居民健康的重大因素,应当征收含糖饮料税来发挥经济调节作用,促进民众健康。

Objective To analyze the tax levy on the sugar-sweetened beverages at the international level and drawing on their achievements and provide some experience on the taxation of sugar-sweetened beverages for controling an with the increasingly overweight problems and serious chronic diseases in our country. Methods We consulted many related literature both at home and abroad and analyzed the tax levy on the sugar-sweetened beverages. Results A wide range of exploration had been made in Europe and America. There were not many researches on the taxation of sugar-sweetened beverages in china. Conclusion The excessive intake of sugar-sweetened beverages is a major threat to residents＂ health. It should impoe tax on the sugar-sweetened beverages to play its regulatory role of the economy and improving health.