論我國食品健康捐之合憲性與立法可行性－以「含糖飲料」稅為例

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题名:	論我國食品健康捐之合憲性與立法可行性－以「含糖飲料」稅為例 A Study on the Constitutionality and Legislative Feasibility of the Health Tax on Food — Example of “Sugary Beverage Tax”
作者:	吳淩瑄 (Wu, Ling-Hsuan)
贡献者:	法律學系
关键词:	含糖飲料公共政策税肥胖健康促進 Sugar-sweetened beverage Public policy Tax Obesity Health promotion
日期:	2019
上传时间:	2019-05-08 11:22:42 (UTC+8)
摘要:	近年來，含糖飲料已成為國人之常態性消費，這使人民在生活中不自覺地攝取過多糖分，除了影響自身與他人之健康外，嚴重者也因此衍生之諸多疾病與醫療成本。為此，本文秉持人本法學之精神與倫理理念，嘗試從以下面向分析於我國課徵含糖飲料稅此一議題。首先，就人權與公共利益保障於憲法上之衝突，當租稅手段以健康促進為名，介入個人選擇自由或影響人民權利時，應如何具備合憲性，個人自由與大眾福祉間如何衡平，而對人民課徵租稅亦應符合稅法上之合法性，將含糖飲料稅之性質定位於稅、捐、特別公課等，將會影響其稽徵方式與稅收用途。本文於分析時，將不侷限含糖飲料稅之性質於稅捐或特別公課，因此就其作為稅捐或特別公課所應個別符合之原理原則，將同時於文中討論。為使檢視課徵含糖飲料稅之可行性，本文結合公共政策之各類模型理論，透過製作問卷調查大學一年級生，其消費含糖飲料之頻率、習慣以及其基本營養知識，並且對於課徵含糖飲料稅之議題進行初步評估，就受測群體之結果為大多數為經常飲用含糖飲料並且對於糖分之每日建議攝取量毫無頭緒。這也顯示出，受測者對於標準沒有概念，所以並不知道其含糖飲料之飲用量已增加健康負擔。在國際上已有部分國家推行含糖飲料稅，本文援引了法國、美國與英國之立法例加以討論，選擇這三個國家的原因在於，他們課稅的目的與方式都有所差異，無論是為了增加財源收入或降低國人肥胖率，而這些可以更多元地作為我國未來擬具課徵此一稅制之參考。最後，本文想強調課徵含糖飲料稅所帶來之影響不應僅是負面感受，就個人而言，其知的權利應被重視；在社會面，製作或販賣含糖飲料之企業，更應積極主動改善其含糖飲料相關產品以回饋消費者與社會。 In recent years, sugar-sweetened drinks have become the normal consumption of Taiwanese people, which makes people unconsciously absorb too much sugar in daily life. In addition to affecting the health of themselves and others, many diseases and medical costs may also be caused in serious cases. To this end, this article attempts to analyze the issue of a tax on sugar-sweetened beverages in Taiwanese people from the following aspects: First of all, in terms of the conflict between human rights and public interest protection in the constitution, when tax means intervene in individual freedom of choice or affect people's rights in the name of health promotion, how should it be constitutionality and how to balance individual freedom and public interest. The taxation of the people should also be in accordance with the legitimacy of the tax law. The nature of the tax on sugary drinks should be defined as tax, Earmarked Tax, etc., which will affect the way of tax collection and tax purposes. In the analysis of this article, the nature of sugar-sweetened beverage tax is not limited to tax or Earmarked Tax. Therefore, the principles that should be met as tax or Earmarked Tax are also discussed in this article. In order to examine the feasibility of introducing a tax on sugar-sweetened beverages, this article conducts a questionnaire survey of first-year college students, based on various models and theories of public policy to investigate the frequency, habits and basic nutritional knowledge of first-year college students who consumed sugar-sweetened beverages. A preliminary assessment of the proposed tax on sugary drinks found that most of the participants were regular drinkers and had no clue about the recommended daily intake of sugar. This also showed that the participants had no idea of the standard；Therefore, they did not know that their consumption of sugary beverages had increased the health burden. Some countries have introduced the sugary beverage tax in the world. This article cites the legislation of France, the United States and the United Kingdom for discussion. The reason for choosing these three countries is that they all have different purposes and methods of taxation, whether it is to increase revenue or reduce the obesity rate of their citizens. All can be used as a reference for the future taxation system. Finally, this article would like to emphasize that the effects of the tax on sugar-sweetened beverages should not only be just negative feelings, as far as individuals are concerned, their right to know should be valued. Companies that produce or sell sugar-sweetened beverages in the community should also take the initiative to improve their sugar-sweetened beverage products to give back to consumers and the community.
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