2025年全球酒精税使用报告

Global reporton the use ofalcohol taxes Global report on the use of alcohol taxes, 2025ISBN 978-92-4-011892-8 (electronic version)ISBN 978-92-4-011893-5 (print version) © World Health Organization 2025 Some rights reserved. This work is available under the Creative Commons Attribution-NonCommercial-ShareAlike 3.0 IGO licence (CC BY-NC-SA 3.0 IGO;https://creativecommons.org/licenses/by-nc-sa/3.0/igo). Under the terms of this licence, you may copy, redistribute and adapt the work for non-commercialpurposes, provided the work is appropriately cited, as indicated below. In any use of this work, thereshould be no suggestion that WHO endorses any specific organization, products or services. The use ofthe WHO logo is not permitted. If you adapt the work, then you must license your work under the sameor equivalent Creative Commons licence. If you create a translation of this work, you should add thefollowing disclaimer along with the suggested citation: “This translation was not created by the World Any mediation relating to disputes arising under the licence shall be conducted in accordance with themediation rules of the World Intellectual Property Organization (http://www.wipo.int/amc/en/mediation/ Suggested citation.Global report on the use of alcohol taxes, 2025. Geneva: World Health Organization;2025. Licence:CC BY-NC-SA 3.0 IGO. Cataloguing-in-Publication (CIP) data.CIP data are available athttp://apps.who.int/iris. Sales, rights and licensing.To purchase WHO publications, seehttps://www.who.int/publications/book-orders. To submit requests for commercial use and queries on rights and licensing, seehttps://www.who.int/copyright. Third-party materials.If you wish to reuse material from this work that is attributed to a third party,such as tables, figures or images, it is your responsibility to determine whether permission is neededfor that reuse and to obtain permission from the copyright holder. The risk of claims resulting from General disclaimers.The designations employed and the presentation of the material in this publicationdo not imply the expression of any opinion whatsoever on the part of WHO concerning the legal statusof any country, territory, city or area or of its authorities, or concerning the delimitation of its frontiers The mention of specific companies or of certain manufacturers’ products does not imply that they areendorsed or recommended by WHO in preference to others of a similar nature that are not mentioned. All reasonable precautions have been taken by WHO to verify the information contained in this publication.However, the published material is being distributed without warranty of any kind, either expressed orimplied. The responsibility for the interpretation and use of the material lies with the reader. In no event Contents AcknowledgementsAbbreviationsExecutive summary 1. Background2. Excise taxes on alcoholic beverages3. Excise tax policy design4. Other non-excise alcohol taxes and pricing policies5. Tax share6. Tax level7. Affordability of alcoholic beverages8. Earmarking of excise tax revenue9. Takeaways References Acknowledgements The data collection management and report development were done by Anne-MariePerucic from the Department of Health Determinants, Promotion and Prevention Acknowledgements are due (in alphabetical order) to Jeremias Paul Jr (WHO),Michal Stoklosa (WHO) and Chonlathan Visaruthvong (WHO) for their contribu-tions to the report. WHO would like to thank the following report reviewers (in alphabetical order)for their invaluable comments: •WHO: Delia Itziar Belausteguigoitia (AMRO), Daniela Correa (EURO), MariaNeufeld (EURO), Dag Rekve (WHO headquarters – HQ), and Juan Tello (HQ).•External reviewers: Evan Blecher (World Bank), Jo Birckmayer (BloombergPhilanthropies), Jeff Drope (Johns Hopkins University), and Jurgen Rehm(Centre for Addiction and Mental Health, Canada). Acknowledgements are also due to all those who contributed to the data collectionefforts and analysis (by WHO office and in alphabetical order): •WHO: Mark Goodchild (HQ), Anne-Marie Perucic (HQ) Chonlathan Visaruth-vong (HQ), Guillermo Sandoval (HQ), Nivo Ramanandraibe (AFRO), JosephSaysay (AFRO), Noureiny Tcha-Kondor (AFRO), Delia Itziar Belausteguigoitia(AMRO), Jose David Caicedo Gallardo (AMRO), Daniela Correa (EURO),Natalia Fedkina (EURO), Maria Neufeld (EURO), Jagdish Kaur (SEARO),Andrea Bruni (SEARO), Melanie Aldeon (WPRO), Mina Kashiwabara (WPRO),and Xi Yin (WPRO), as well as colleagues in all the WHO Country Offices.•External: Victor Andrade (Consultant), Rose Zheng (University of InternationalBusiness and Economics). Production of this document has been supported by a grant from Norway. The con-tents of this document are the sole responsibility of WHO and should not be regarded Abbreviations ABVAlcohol by volumeCIFCost, insurance and freightGISAHWHO Global Information System on Alcohol and HealthHSHarmonized Systems tariff codesIMFInternational Monetary FundNCD