糖税和苏打税——国外消费税制的新变化

发布时间：2018-06-26 21:53

  本文选题：糖税 + 苏打税　； 参考：《国际税收》2017年04期

【摘要】：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。
[Abstract]:In recent years, the global consumer overweight and obesity has become more and more serious. In order to improve national health and guide healthy lifestyle, some western countries have imposed excise tax on unhealthy products such as sugar tax and soda tax. The purpose of this paper is to provide useful experience and inspiration for the reform of consumption tax system in China by analyzing the system design of consumption tax of unhealthy products such as sugar tax and soda tax in some western countries.
【作者单位】： 上海财经大学;
【分类号】：F811.4
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本文编号：2071534