本文選題：糖稅 + 蘇打稅��； 參考：《國(guó)際稅收》2017年04期

【摘要】：近年來(lái),全球消費(fèi)者超重和肥胖現(xiàn)象愈發(fā)嚴(yán)重。為了提高國(guó)民健康水平,引導(dǎo)健康的生活方式,部分西方國(guó)家開(kāi)征了糖稅和蘇打稅等不健康產(chǎn)品消費(fèi)稅。本文旨在通過(guò)分析部分西方國(guó)家糖稅和蘇打稅等不健康產(chǎn)品消費(fèi)稅的制度設(shè)計(jì),為中國(guó)消費(fèi)稅制度改革提供有益的經(jīng)驗(yàn)借鑒和啟示。
[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.
【作者單位】： 上海財(cái)經(jīng)大學(xué);
【分類(lèi)號(hào)】：F811.4
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本文編號(hào)：2071534