从烟草到含糖饮料，健康税的下一城？

Core Viewpoint - The World Health Organization (WHO) has launched the "3by35" initiative, urging countries to implement health taxes to increase the actual prices of tobacco, alcohol, and sugary drinks by at least 50% by 2035, aiming to curb chronic diseases and generate significant public revenue [1][7]. Group 1: Health Tax Implementation - Health taxes are levied on products that negatively impact public health, with China already taxing tobacco and alcohol, but the effectiveness in changing consumption behavior remains limited [1][3]. - Experts suggest that China should regularly increase tobacco tax rates every 1-2 years to counteract the increasing affordability of tobacco products [2][3]. - The average tax share of tobacco products in China is around 52%, which is below the global average of 62.6% [3][4]. Group 2: Tobacco and Alcohol Taxation - Tobacco tax is considered the most effective measure for tobacco control, with a 10% price increase leading to a 4-8% decrease in consumption, especially among low-income groups [2][5]. - The current alcohol tax rate in China is 15.6%, significantly lower than the average of 25.9% in upper-middle-income countries, indicating room for improvement [4][5]. - The reliance on ad valorem taxes (based on price) rather than specific taxes (based on quantity) for tobacco and alcohol in China is highlighted as a potential area for reform [4][5]. Group 3: Economic Impact of Tobacco Use - In 2020, tobacco use caused direct and indirect economic losses in China amounting to 24.3 trillion yuan, far exceeding the tax revenue from the tobacco industry of 15.2 trillion yuan [6]. - The dual benefit of increasing tobacco taxes is emphasized, where higher prices lead to reduced consumption and increased government revenue [5][6]. Group 4: Sugary Drink Taxation - WHO's initiative also calls for the taxation of sugary drinks, with 59.1% of the global population currently covered by such taxes [7][10]. - The potential for a sugary drink tax in China faces challenges, including the need for social consensus and a well-defined administrative framework [8][9]. - The definition of sugary drinks by WHO includes all beverages containing free sugars, suggesting that even natural fruit juices should be considered for taxation [9][10].