未稅香菸走私途徑及防制策略之研究

為健全菸酒管理制度我國自2002年起施行「菸酒管理法」，透過課徵菸酒稅及健康福利捐，不僅挹注國庫財政收入，亦可發揮以價制量減少吸菸人口的效果。2014至2016年我國平均每年菸品市場約 19.1 億包，其中國產菸占 61%，進口菸占 39%，菸酒稅及健康福利捐合計約 800 億元，占全國賦稅收入比重介於 3.6% ~ 4.4%為我國重要稅收來源之一。 2017年配合行政院提出透過菸品稅捐收入籌措長照財源政策，同年6 月 12 日我國正式施行新菸品稅制，每包菸稅調漲 20 元，所增加之課稅收入挹注長照基金，原紙菸稅捐每包為 38.3 元，新制後為 59.25 元。由於課稅政策大幅提高我國菸品市場價格，導致走私未稅香菸有利可圖，據國庫署統計我國2017年度查獲未稅香菸總數量高達 2,086萬包，較上年度同期增加 210%。本論文研究者服務於行政院海洋委員會海巡署偵防分署，主要工作內容為查緝各類走私案件，期透過近年來海巡署及相關單位查獲走私未稅香菸案例，以蒐集整理、統計分析等方法，透過深入訪談及實證分析等方式，找出防制走私未稅香菸研究成果，進而提供相關單位作為訂定政策之參考。研究結果發現未稅香菸走私者的成長背景、經濟狀況及走私未稅香菸後所需面臨的罰則皆影響走私之動機，由於私菸需求市場龐大，是以走私業者趨之若鶩，實務上查獲私菸後，未能給予幕後走私業者實際刑罰或行政罰鍰，實為導致類案層出不窮的原因。研究建議針對未稅香菸走私之防制可朝以下三個方向擬定策略；法令的適切、漁船管制的科技化及防制宣導教育，法令的修訂建議參照實務案件所遭遇之困難予以修訂；漁船管制建議朝自動化通關等科技器材管控；防制宣導可落實在船員證之測考上，我國四面環海地理環境影響，走私確實難以杜絕，唯有與時俱進，不斷更新防制未稅香菸走私政策，才能有效遏止類案發生。

關鍵字

未稅香菸；海巡署；走私

並列摘要

In order to strength up the management system in terms of cigarettes and alcohols, Taiwan government implement act of cigarette and alcohol since 2002. This act not only increasing revenue of national financial income but also decreasing numbers of smoker, through the tax of cigarette and alcohol and Health and Welfare Surcharge of Cigarette Products. According to statistics of cigarette market of Taiwan, which had been sell 1.91 billion p through tax of cigarette and alcohol and Health and Welfare Surcharge of Cigarette Products Taiwan administration Yuan proposed financing for long caring policy that through levy a tax on cigarette in 2017. In the same year of June 12th Taiwan government implemented new regular tax of cigarette, increased 20NT per package, in order to increasing foundation of long caring. Then the price of cigarette had been increasing in market, caused smuggler to smuggling illicit un-tax cigarette. According to statistics of National Treasury Administration, there was 20.86 million packages of cigarette been seized in 2017, which is increased 210% more than last year in the same period. The author of this essay has being serving in investigation bureau of coast guard of marine affairs council of administration Yuan, which is taking in charge of investigating of varieties smuggling cases. In this study the author applied lot of approaches, in terms of information gathering, statistics analyzing, interviews as well as Empirical analysis, in order to evaluate the effort of prevent cigarette smuggling, that allow government’s law maker to modify government’s policy relate to cigarette. In this study result found that the motivation of cigarette smuggler which were effected by their background, economical condition as well as punishment of law. Due to enormous demanding market of cigarette and that was encouraged smuggler to do illicit cigarette into Taiwan. In field, however, the founder behind the sciences who would not be given proper punishment after seized smuggling. This is a real reason for smuggling could not be stopover. The suggestions of this study that in order to prevent un-tax cigarette smuggling and that there are three strategies: suitable act, technological surveillance of fishing boat and provoke preventing education. Revise act relate to preventing cigarette smuggling should concern about what investigator was encounter struggle in real field. In order to surveillance fishing boat should to leading technological equipment and adopt automatically clearance. In preventing propaganda would be implement on sea crew license exam. As a result, the geographically of Taiwan has been surrounding by sea, caused preventing smuggling hardly. Only abreast of modern developments, constantly updating the policy for un-tax cigarette smuggling also can effectively curb the occurrence of such cases.