给水果和蔬菜减税:来自荷兰企图的经验教训
Luc L Hagenaars1,2, Tera L Fazzino3,4, Joreintje Dingena Mackenbach5,6
1Amsterdam UMC location University of Amsterdam, Department of Public and Occupational Health, P.O. Box 7057, Amsterdam1007 MB, The Netherlands.
Public health nutrition
|February 15, 2024
概括
荷兰对水果和蔬菜实施零%的增值税 (增值税) 由于分类问题而面临挑战. 清晰的食品分类对于有效的食品税政策至关重要.
科学领域:
- 公共卫生 营养 公共卫生 营养
- 财政政策分析 财政政策分析
- 食品系统研究 食品系统研究
背景情况:
- 食品征税策略旨在通过调整健康和不健康食品的相对价格来改善公共饮食.
- 荷兰的一项政策倡议建议对水果和蔬菜征收零%的增值税 (增值税),旨在使它们更实惠.
- 这个零税率增值税政策的实施遇到了重大的机构摩擦,阻碍了它的进展.
研究的目的:
- 分析围绕荷兰提出的水果和蔬菜零税率增值税的机构摩擦.
- 确定影响政策实施的关键挑战和专家观点.
- 为设计未来以证据为基础的食品税政策提供见解.
主要方法:
- 从财政和卫生专家的开放访问立场文件的定性分析.
- 审查与议会成员就零税率增值税提案进行的讨论.
- 专注于有关拟议税收政策的好处和缺点的专家意见.
主要成果:
- 卫生和财政专家之间关于零税率增值税的实用性出现了不同的观点.
- 财政专家对法律约束表示担忧,特别是中立原则,在区分健康和不健康的食品方面.
- 例如,将水果和蔬菜的原始和加工形式区分开来,被认为是与这种中立原则的潜在冲突.
结论:
- 荷兰的经验强调,在制定有效的食品税政策时,迫切需要精确的食品分类系统.
- 公共卫生营养学家必须开发全面的分类数据库,考虑热量密度,食感,加工和营养含量等因素.
- 这种数据库对于能够根据食品的健康性进行基于证据的税收差异化至关重要.
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