摘要
提高酒类消费税经世界卫生组织证实为最具成本效益的降低人口层面酒精消费的公共政策。近年来,国外研究认为提高酒类消费税可改善酒精相关性肝病(ALD)疾病负担,但其是否适用于我国ALD管理尚不明晰。因此,本文结合国内外研究证据,从管理我国ALD的角度,分析了影响提税政策有效性的关键因素,包括税负转嫁、需求价格弹性及无记录酒,并介绍了其他有助于ALD管理的公共政策。认为现阶段提高酒类消费税对改善我国ALD疾病负担是有用但并非有效的政策措施。
Increasing alcohol excise taxes has been confirmed by the World Health Organization as the most cost-effective public policy for reducing alcohol consumption at the population level.In recent years,studies in foreign countries have believed that increasing alcohol excise taxes can improve the burden of alcohol-associated liver disease(ALD),but it is still unclear whether this policy is applicable to ALD management in China.Therefore,with reference to related research evidence in China and globally,this article analyzes the key factors influencing the effectiveness of the policy of increasing alcohol excise taxes from the perspective of ALD management in China,including tax shifting,price elasticity of demand,and unrecorded alcohol,and introduces other public policies that help curb ALD.We think that increasing alcohol excise taxes is currently a useful but not effective policy for improving the burden of ALD in China.
作者
张飞宇
肖鹏
刘雅丽
柳涛
高沿航
ZHANG Feiyu;XIAO Peng;LIU Yali;LIU Tao;GAO Yanhang(Department of Hepatology,The First Hospital of Jilin University,Changchun 130021,China)
出处
《临床肝胆病杂志》
CAS
北大核心
2023年第7期1703-1707,共5页
Journal of Clinical Hepatology
基金
国家自然科学基金(81972265,82170602)
吉林省自然科学基金(20200201324JC)
吉林省卫生人才专项(JLSWSRCZX 2021-079)。
关键词
肝疾病
酒精性
饮酒
消费税
Liver Diseases,Alcoholic
Alcohol Drinking
Excise tax
