Taxing sugar-sweetened beverages in China:By volume or sugar content? A consumer welfare approach

Using scanner data on the consumption of packaged liquid beverages by Chinese urban households,we estimated the price elasticity of various beverages and compared the effects of volume-based versus sugar-content-based taxation strategies on consumer welfare.Compared to the volume-based tax,the sugar-content-based beverage tax was predicted to cost less in compensating variation under the same amount of sugar reduced,indicating that taxation based on sugar content may be more efficient in preserving consumer welfare.Further comparison across different socioeconomic groups reveals that,given current beverage consumption status in China,the efficiency advantage of the sugar-content-based taxation strategy is more pronounced than that of the volume-based taxation.Our conclusions can provide insights for the food industry and the government to reduce the sugar content in beverages.

Report on Childhood Obesity in China (9): Sugar-sweetened Beverages Consumption and Obesity

Objective To explore the associations between sugar-sweetened beverage （SSB） consumption and obesity as well as obesity-related cardiometabolic disorders among children in China. Methods A total of 6974 （boys 3558, girls 3412） children aged 6-13 years participated in the study. Each participant’s height, weight, waist circumference, fasting glucose, triglycerides, total cholesterol, high- density lipoprotein cholesterol, and low-density lipoprotein cholesterol were measured. The type of beverage consumption was determined using a self-administered questionnaire. Results SSBs were consumed regularly by 46.1% of the children. The prevalence [adjusted odds ratio （95% confidence internal （CI）] of obesity was 7.6% [as the reference group （ref.）], 10.1% [1.36（1.07, 1.74）], and 11.6% [1.46（1.21, 1.75）], among children who regularly drank milk, other beverages and SSBs, respectively. Regularly drinking SSBs elevated the likelihood of abdominal obesity [adjusted odds ratio （95% CI）： 1.36 （1.17, 1.59）]. The prevalence [adjusted odds ratio （95% CI）] of obesity among children who regularly drank sports/caloric beverages, carbonated beverages, sweet tea, and plant protein beverages was 16.8% [2.00（1.31, 3.07）], 12.7% [1.52（1.23, 1.88）], 11.5% [1.52（1.18, 1.95）], and 10.4% [1.41（1.03, 1.94）], respectively, which was higher than that of regular milk drinkers [7.6 % （ref.）]. The prevalence [adjusted odds ratio （95% CI）] of abdominal obesity among children who regularly drank sweet tea, fruit/vegetable juices, and carbonated beverages was 17.7% [1.55（1.26, 1.90）], 16.2% [1.36（1.09, 1.70）], and 15.3% [1.24（1.03, 1.50）], respectively, which was much higher than that of regular milk drinkers [12.8% （ref.）]. Conclusions Regular SSB consumption was positively related to obesity and abdominal obesity. This relationship should be investigated further using a longitudinal study design.

Sugar intake from sweetened beverages and diabetes:A narrative review

Type 2 diabetes mellitus(T2DM)is one of the fastest growing public health concerns around the world.Sugar-sweetened beverage(SSB)consumption has been proven to be associated with adverse health consequences in the diabetic population.Reducing SSB consumption,body weight control,healthy diets,and increased physical activity have been suggested as strategies to improve diabetes prevention and management.This literature review provides an overview of:(1)The association between SSB consumption and the risk of T2DM;(2)Types of SSB consumption and T2DM;(3)The effect of obesity and inflammation on the association between SSB consum-ption and risk of T2DM;and(4)SSB consumption in T2DM patients.There is still work to be done to determine how SSB consumption is related to T2DM,but the current research on identifying the association between SSB consumption and T2DM is promising,with the most promising studies confirming the connection between SSBs,T2DM risk,and diabetes management.Future studies should explore more effective SSB related diabetes prevention and management interventions.

Improved Interpretive Accuracy of Sugar Content on Beverage Labels Following an Educational Intervention for Children

To address childhood obesity, it is important to help children make better choices with regards to intake of sugary drinks and snacks. The purpose of this study was to evaluate the validity of a novel educational intervention designed to convert grams of sugar into teaspoons on labeled beverages. A convenience sample of children （n = 21） at a charter elementary school in Washington, D. C was studied. A pre-test required an estimation of teaspoons of sugar on labels, followed by a practice demonstration and song. A post-test was given requiring estimation of teaspoons of sugar in on the same labels. Two weeks later, a retention test as well as qualitative questions assessed participant learning and information usage. Test scores revealed increased accuracy from pre-test （26.2%） to post-test （79.8%）. Estimations were more accurate after the demonstration, as evidenced by the decreased range in average variation of responses （＋25.6 tsp to ＋1.8 tsp）. Two-week recall maintained accuracy （66.7%）, with an average variance of ＋3.8 teaspoons. Qualitative responses revealed participants had learned and used the conversion concepts. These results suggest that the educational intervention was effective. Qualitative data suggest behavior change, increased awareness, and the potential for change extending to caregivers.

中国含糖饮料征税的收入分配效应评估——来自微观个体模拟分析的证据

本文基于CHNS数据,运用两部模型和ELES模型,从调节收入分配视角对我国是否开征含糖饮料消费税进行模拟分析与可行性论证。研究发现,我国含糖饮料需求的价格弹性具有城镇低、农村高以及高收入低弹性、低收入高弹性的特点。当对中低收入群体征收税率为20%的含糖饮料消费税时,对较高收入群体应至少征收58.04%的税率,才具备较好的调节收入分配的累进性;模拟全国仅实行20%从价税税率时,含糖饮料消费税总税额就占2011年消费税税收总额的5.89%。本文认为,应当以缓解当前减税降费给政府带来的财政压力为契机,适时开征含糖饮料消费税并用以补充地方税收。

基于ELES模型的我国居民含糖饮料消费价格弹性分析

目的:分析我国居民含糖饮料消费的价格弹性,为含糖饮料税收政策的制定研究及减少居民对含糖饮料过多消费的调整措施研制提供参考和依据。方法:基于网络在线收集的881份有效调查问卷数据,利用扩展线性支出系统模型(ELES模型),并借助Stata15.0统计软件对我国含糖饮料及其他饮品、甜品和水果进行价格弹性分析。结果:含糖饮料的需求价格弹性为0.26,其他饮品和甜品、水果的需求价格弹性也在0.26~0.34之间,含糖饮料对文中其他饮品和食品交叉价格弹性为正,且在0.00156~0.00202之间,其中甜品最高0.00202、其次是奶茶0.00196。结论:我国含糖饮料需求缺乏弹性,含糖饮料与文中提到的其他饮品和食品存在替代关系,其中甜品对含糖饮料的替代作用最强。

对我国含糖饮料征税的SWOT分析

随着饮料生产的不断增加,我国居民饮料的消费在不断增加,其中含糖饮料的消费量也在不断上升。含糖饮料通常是指在饮料制作过程中人工添加单糖(葡萄糖、果糖)或双糖(蔗糖、乳糖或麦芽糖)并且糖含量在5%以上的饮料,其中添加糖对健康的影响也越来越引起人们的注意。过量的饮用含糖饮料容易造成不健康的饮食行为和龋齿、超重及肥胖,因此世界卫生组织不断呼吁各国和地区对含糖饮料征税以降低肥胖、2型糖尿病和龋齿等疾病的风险。因此,使用SWOT分析的方法对我国制定对含糖饮料的征税政策的优势、劣势、机会与威胁等4个方面展开分析,为国家制定对含糖饮料征税政策提出参考建议。

挪威酒精饮料税收制度改革及其启示

挪威在酒精饮料税收制度方面不但成功地进行了消费税改革,限制了酒精饮料消费,纠正了外部效应,而且还对酒精饮料包装开征了环境税,实施了专款专用政策,平衡酒精饮料消费的私人成本与社会成本,加大违章违法行为惩处力度,并在酒业领域实施专卖制度、许可证制度。这些改革使挪威的酒精饮料税收制度从以税收为基础向以控酒为基础转变,其改革的经验对我国酒精饮料税收制度改革也提供了值得借鉴之处。

Mediterranean dietary components are inversely associated with advanced colorectal polyps:A case-control study

AIM To evaluate the association between the Mediterranean diet(MD) pattern and its components, and advanced colorectal polyps(adenoma and serrated adenoma).METHODS A case-control study among patients undergoing screening, diagnostic or surveillance colonoscopies during 2010-2015 at the Tel-Aviv Medical Center, Gastroenterology Department. Cases with advanced polyps were defined as: Advanced adenoma [> 10 mm, with features of high grade dysplasia(HGD) or villous histology], advanced serrated adenoma(> 10 mm or with dysplasia) or multiple(≥ 3) non-advanced adenomas or serrated adenomas. Cases of non-advanced adenomas were defined as adenomas < 10 mm, without features of HGD or villous histology. Controls were defined as those without polyps at the current colonoscopy and without a history of colorectal polyps. Data collection included: anthropometrics measured according to a standardized protocol, fasting blood tests performed at the same lab, medical history recorded by a structured interview and dietary intake evaluated by a 116-item food frequency questionnaire. Adherence to the MD components was evaluated according to intake above/below the sample median, for potentially beneficial/detrimental components respectively, as accepted. RESULTS We recruited 206 cases with advanced polyps, 192 cases with non-advanced adenoma and 385 controls. The number of adhered MD components was inversely associated with a diagnosis of advanced polyps in a dose-response manner(OR = 0.34, 95%CI: 0.17-0.65; OR = 0.22, 95%CI: 0.11-0.43; and OR = 0.18, 95%CI: 0.07-0.47 for 3-4, 5-7 and 8-10 components, respectively), but not with non-advanced adenomas(OR = 0.54, 95%CI: 0.25-1.13; OR = 0.48, 95%CI: 0.23-0.99; and OR = 0.43, 95%CI: 0.16-1.12 for 3-4, 5-7 and 8-10 components, respectively). Low intake of sugar-sweetened beverages and red meat, as well as high intake of fish, were inversely associated with advanced polyps(OR = 0.56, 95%CI: 0.36-0.87; OR = 0.63, 95%CI: 0.42-0.95; and OR = 0.66, 95%CI: 0.44-0.99, respectively), while only low intake of red meat was inversely associated with non-advanced adenomas(OR = 0.71, 95%CI: 0.49-0.97). CONCLUSION A better adherence to the MD, specifically low intake of sugar-sweetened beverages and red meat as well as high intake of fish, is related to lower odds for advanced polyps.

墨西哥含糖饮料征税案例分析

在过去几十年中,国内外含糖饮料的消费呈现增长趋势。墨西哥是含糖饮料消费量最高的国家之一,而且超重肥胖等慢性病的患病率也在逐年升高。为了预防和控制超重肥胖等慢性病的流行,经过询证、游说、呼吁、各方协调等过程,墨西哥于2014年出台了含糖饮料税,对含糖饮料征收1比索/L的消费税。实施两年多来,对含糖饮料税的评估发现,征税有效降低了含糖饮料的消费量。本文对墨西哥慢性病流行情况、含糖饮料征税法案的形成过程、征税效果评估等方面进行综述,以期为我国制定控制含糖饮料过量摄入及对健康影响的相关政策和措施提供参考建议。

关于含糖饮料征税的税种、税率及其影响的分析

分析国外含糖饮料税的税种、税率现状及征税对含糖饮料消费、健康和经济等的影响,为我国制定相关政策提供借鉴和参考。研究结果:国外对含糖饮料征税的税种主要是消费税,税率以比例税率为主,大多在10%~20%;征税可降低含糖饮料消费量,模型研究发现比例税率超过10%时对肥胖、糖尿病、中风等的预防有积极作用,超过20%效果更好。征税可降低医疗费用支出,增加财政收入。大多数国家公众支持对含糖饮料征税。含糖饮料征税可降低其消费量,对健康和经济的影响多基于模型研究,我国应适时出台相关政策法规。

含糖饮料税影响消费的机制研究

含糖饮料税可通过价格机制和非价格机制影响消费:价格机制通过含糖饮料价格变化、价格相对变化和预期价格变化影响消费;非价格机制通过传达与含糖饮料有关的健康信息、发挥社会规范对消费的引导作用、利用同伴间消费的相关性以及消费者的心理反应影响消费。事实上,非价格机制比价格机制的作用因素更多,产生作用的时间更早,发挥作用的时间更长,在抑制需求方面更有效。因此,我国应合理利用媒体宣传、发挥社会规范效应、推进税制创新以减少含糖饮料消费。

对含糖饮料征收消费税:政策考量与具体建议

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。

含糖饮料税的国际经验借鉴及启示

为应对日益严重的人口健康问题,世界上已有很多国家开始对含糖饮料征税,并取得了一定成效。目前,我国尚未对含糖饮料征税。本文通过借鉴部分典型国家的相关税收制度和经验,从营造良好的社会文化氛围、确定合理计税依据和税率形式、指定税收收入的专项用途等方面,提出了未来可行的政策建议,以期为我国消费税制度的进一步改革和完善提供有益的启示。

含糖饮料税制度的国际比较与借鉴

基于市场失灵理论,含糖饮料消费存在信息不充分、非理性消费和负的外部性等问题,需要政府采用税收政策手段进行干预并发挥其积极的调节作用。进入21世纪以来,越来越多的国家开征含糖饮料税。目前实施含糖饮料税的41个国家在税种选择、纳税人、征税范围、计征方式和税率的确定以及税款用途等方面为我国开征含糖饮料税提供了有益的借鉴。实施含糖饮料税有利于我国消费税调节功能的发挥和完善。因此,我国在税制设计上应以消费税的形式在饮料的生产和进口环节征收,征税范围的确定应综合考虑税收的健康影响和社会接受度,计征方式和税率的选择需平衡征税目的和征管成本,筹集的税款宜用于医疗卫生和健康促进项目。

国外的征收含糖饮料税对我国疾病防控的借鉴

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。

含糖饮料征税与儿童肥胖的循证研究

目的通过检索国内外已有研究文献,综合分析评价含糖饮料征税对儿童肥胖发生的影响,为中国儿童肥胖防控政策的制定提供证据支持。方法采用系统评价方法,检索中国知网(CNKI)、维普网(VIP)、万方数据知识服务平台(Wanfang Data)、PubMed、Medline、SpringerLink、Web of Science、Science Direct等8个中外文献数据库检索至2020年11月30日国内外公开发表的相关研究文献,2016年及之后的高质量系统评价研究文献直接采纳,2016年之前的高质量系统评价文献与之后的相关文献进行合并后分析。结果共纳入文献12篇,包括5项系统评价或Meta分析研究、1项队列研究和6项横断面研究。综合分析表明,若对含糖饮料征税低于5%,对儿童肥胖预防效果较小甚至没有效果;若对含糖饮料征税增加至20%,对儿童肥胖的发生具有一定预防作用。从成本效益分析来看,采取含糖饮料税收政策,具有一定净效益。结论对含糖饮料征税有利于降低儿童肥胖的发生风险。