篇名

臺灣菸害防制相關法令修訂之必要   免費試閱

並列篇名

The Necessity for Amending the Laws and Regulations on Tobacco Control in Taiwan

中文摘要

世界衛生組織於2004年推行菸害防制基礎規範的「菸草控制框架公約」,臺灣立法院並在2005年批准通過,公約的各項規範主要分布於「菸害防制法」及「菸酒稅法」。其中,「菸害防制法修正案」於2007年通過、2009年實施,成人吸菸率及菸品消費量都下降,但之後開始停滯,直至2017年菸酒稅法修正,每包菸加菸稅新臺幣20元,才再度有些影響。因為停滯,所以接連發生:一、日本菸商在臺灣成功設廠;二、執政黨敗選,提出降菸稅;三、特勤人員走私萬條免稅菸。本文認為臺灣應盡快依菸草控制框架公約修訂菸害防制法及菸酒稅法。

英文摘要

In 2004, the World Health Organization introduced the“ Framework Convention on Tobacco Control” (FCTC), which established the basic guidelines for tobacco control. In 2005, Taiwan Legislative Yuan ratified FCTC, which was implemented mainly in the Tobacco Hazards Prevention Act and the Tobacco and Alcohol Tax Act. In 2007, the amendment of the Tobacco Hazards Prevention Act was passed, and took effect in 2009. Adult smoking rates and cigarettes consumption have all declined since then. However, they soon idled for many years until the Government raised the cigarette tax for NT$20 per pack in June 2017. While the tobacco control result shows sluggish, several serious incidences occurred: (1) Japanese tobacco industry in 2015 set up factories in Taiwan; (2) the DPP lost the election in 2017 and proposed the tax reduction on tobacco; (3) the secret service personnel smuggled thousands of tax-free cigarettes in 2019. The Tobacco Hazards Prevention Act and the Tobacco and Alcohol Tax Act need to be amended in accordance with the FCTC as soon as possible.

起訖頁

007-024

出版單位
DOI

10.3966/241553062020010039001  複製DOI  DOI查詢

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