2025年全球含糖饮料税使用报告

Global reporton the use ofsugar-sweetenedbeverage taxes2025 © 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 WorldHealth Organization (WHO). WHO is not responsible for the content or accuracy of this translation. Theoriginal English edition shall be the binding and authentic edition”. 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/rules/). Suggested citation.Global report on the use of sugar-sweetened beverage taxes, 2025. Geneva: WorldHealth 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 frominfringement of any third-party-owned component in the work rests solely with the user. 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 frontiersor boundaries. Dotted and dashed lines on maps represent approximate border lines for which theremay not yet be full agreement. 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.Errors and omissions excepted, the names of proprietary products are distinguished by initial capital letters. 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 eventshall WHO be liable for damages arising from its use. Contents AcknowledgementsvAbbreviationsviExecutive summaryvii 1. Background12. Excise taxes on sugar-sweetened beverages43. Excise tax policy design54. Other non-excise sugar-sweetened beverage taxes115. Tax share136. Tax level167. Affordability198. Earmarking of excise tax revenue219. Takeaways2210. Technical notes24 References36 Acknowledgements The data collection management and report development were done by Anne-MariePerucic from the Department of Health Determinants, Promotion and Preventionat the World Health Organization (WHO) headquarters in Geneva, Switzerland. Acknowledgements are due (in alphabetical order) to Jeremias Paul Jr (WHO),Mark Goodchild (WHO) and Chonlathan Visaruthvong (WHO) for their contribu-tion to the development of the report.WHO would like to thank the following reviewers of this report for their invalu- able comments (in alphabetical order):•WHO: Delia Itziar Belausteguigoitia (Regional Office for the Americas), Kaia Engesveen (WHO headquarters – HQ), Melanie Aldeon, See Hoe Ng , Xi Yin(Regional Office for the Western Pacific).•External reviewers: Evan Blecher (World Bank), Jo Birckmayer (BloombergPhilanthropies), Carlos Guerrero (Johns Hopkins University), Anne-MarieThow (University of Sydney), and Nicole Vellios (University of Cape Town). 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, Anne-Marie Perucic, Chonlathan Visaruthvong, Guillermo Sandoval (HQ), Nivo Ramanandraibe, Joseph Saysay, NoureinyTcha-Kondor (Regional Office for Africa), Delia Itziar Belausteguigoitia,Jose David Caicedo Gallardo (Regional Office for the Americas), NataliaFedkina (