摘要
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。
In order to cope with the increasingly serious people’s health problems,many countries in the world have begun to levy taxes on sugar-sweetened beverages and achieved certain results.At present,China has not yet imposed any taxes on sugarsweetened beverages.Based on the relevant tax systems and experience of some typical countries,the paper puts forward feasible policy recommendations in the future from the aspects of creating a good cultural environment,determining the reasonable tax basis and tax rate,and specifying the special purpose of tax revenue,so as to provide useful enlightenment for the further consumption tax reform in China.
作者
周鹏飞
沈洋
孙雨蕾
Pengfei Zhou;Yang Shen;Yulei Sun
出处
《国际税收》
CSSCI
北大核心
2020年第9期61-66,共6页
International Taxation In China
基金
2019年国家社科基金项目“民族地区社区营造助推精准脱贫的机理建构及路径改善问题研究”(项目批准号:19XMZ095)的阶段性研究成果。
关键词
含糖饮料税
消费税
销售税
Sugar-Sweetened beverage tax
Consumption tax
Sales tax
