課徵含糖飲料稅的可行性

Abstract

根據102-103年衛生福利部「國民營養健康狀況變遷調查」，國中生平均每週攝取含糖飲料超過6次、高中生平均每週喝將近8次，19-64歲成人平均每週喝將近7次。而世界各國為了抑制民眾對含糖飲料的攝取，政府大多採取以稅（價）制量的方法，目的在於提高銷售價格，以降低購買意願，進而減少過多糖份的攝取。例如：2014年墨西哥對含糖飲料課徵汽水稅，因此，為了改善國人的肥胖問題，我們將探討含糖飲料稅在我國實施的可行性，利用問卷調查探討國人對含糖飲料之需求及合法課稅之意願，再進行交叉分析法分析問卷，探討國人對含糖飲料購買意願及合法課稅方向。實證結果顯示當政府要對人民課徵含糖飲料稅時，我國國人對課徵含糖飲料稅的接受程度接近6成，但還有4成民眾不同意課徵。

According to the Ministry of Health and Welfare "National Nutrition and Health Status Survey" Country students average intake of sugary drinks more than 6 times a week , and high school students average nearly 8 times a week. And the world in order to curb the people's intake of sugary drinks, the Government mostly take the price system approach, the purpose is to raise the selling price to reduce the purchase intention, thereby reducing the intake of excess sugar. For example, in 2014, Mexico, tax on sugar drinks. Therefore, in order to improve the people's obesity, we will explore the implementation of sugar-containing beverage tax in Taiwan the feasibility. The use of questionnaires to explore the needs of people with sugar drinks and the willingness to legally tax, and then cross-analysis analysis questionnaire ,to explore the people willing to buy sugary drinks and the direction of lawful taxation. The empirical results show that when the government is levying a sugar-containing beverage tax on the people, the acceptance rate of the sugar-containing beverages tax is close to 60%, but there are still 40% of the people who do not agree with the levy.