健康税的全球实施现况及对中国的启示

Global implementation of health tax and its enlightenment to China

目的:阐述国内外健康税的实施现况及关键影响因素,为中国未来健康税的改革与实施提供政策建议。方法:查看国内外官方发布的健康税相关政策公告及数据,以了解原始政策内容,并以PubMed、中国知网和万方数据库为检索源,获得发表于2010—2022年间相关中英文文献,对最终筛选纳入的110篇文献进行文献综述。结果:国外常见的健康税政策为烟草税、酒税、含糖饮料税及脂肪税,而影响其有效性的关键因素为税率、征税类型与环节、税的可察觉性、政策调整周期和政策支持度。结论:中国的烟酒消费税尚未对人群健康或行为造成预期改变。故在分析国内外经验后,建议中国可通过提升健康税税率和从量税比重、将征税环节后移,以及减少政策本身以外的干扰因素,从而改善健康税的有效性。

Objective:To examine the implementation and key influencing factors of health tax in China and other countries so as to provide suggestions for future reform and implementation of China's health tax policies.Methods:Health taxes-related policy announcements and data published by Chinese and foreign governments were searched to build an understanding of the original policy contents.Meanwhile,PubMed,CNKI,and Wanfang databases were used as sources to obtain relevant Chinese and English literature published during 2010—2022,and 110 papers were included for literature review after selection.Results:Tobacco tax,alcohol tax,sugar-sweetened beverage tax(SSB tax),and fat tax are globally regarded as health taxes,whose key affecting its effectiveness are tax rate,type and link of taxation,tax perceptibility,policy adjustment cycle,and public support.Conclusions:China's excise taxes on alcohol and tobacco have not yet achieved the desired changes in people's health or behavior.Therefore,after analyzing China's and other countries' health tax implementation experiences,it is suggested that China improve the effectiveness of health tax by increasing both the rate of health tax and the proportion of volume tax,moving the tax collection process backward,and reduce interference factors other than the policy itself.