糖税和苏打税--国外消费税制的新变化

Sugar Tax and Soda Tax: New Changes in Consumption Tax System Overseas

近年来,全球消费者超重和肥胖现象愈发严重。为了提高国民健康水平,引导健康的生活方式,部分西方国家开征了糖税和苏打税等不健康产品消费税。本文旨在通过分析部分西方国家糖税和苏打税等不健康产品消费税的制度设计,为中国消费税制度改革提供有益的经验借鉴和启示。

In recent years, global overweight and obesity has become increasingly serious. In order to improve the health of people, to guide a healthy lifestyle, some western countries introduce sugar tax, soda tax and other consumption tax imposed on unhealthy products. By analyzing the system design of consumption tax of unhealthy products such as sugar tax and soda tax in some countries, the paper aims to seek for the helpful experience and inspiration for China＇s consumption tax system reform in the future.