soda tax 糖稅

A soda tax, sugar tax or soft drink tax is a tax or surcharge on soft drinks specific to the promotion of reduced overall sugar consumption. “糖稅”是指針對軟飲料征收的一種稅收或附加費，目的是使人們減少對含糖飲品的攝入。   In most forms the tax is designed to discourage the production, importation and purchase of carbonated, uncarbonated, sports and energy drinks, with excess levels of added sugar. Sugar in such sweetened beverages can be in the form of sucrose, high-fructose corn syrup, or other caloric sweeteners. 在大多數情況下，“糖稅”用來減少含糖量較高的碳酸飲料、非碳酸飲料、和運動能量型飲料的生產、進口及購買。這些含糖飲料中的糖分包括蔗糖、高果糖漿、或其他富含卡路里的甜味劑。

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Tax code：免稅代碼，稅法05-04