目 的:2002年1月1日臺灣加入世界貿易組織,並於同日起實施菸稅新制,此一新制取消課徵「公賣利益」,自此菸品不再是專賣品。此一菸稅新制不論國產菸或進口菸,每包菸均課徵新臺幣11.8元菸品稅,5%營業稅,以及新臺幣5元菸品健康福利捐;進口菸另徵27%進口關稅。此一菸稅新制施行後,臺灣菸品價格平均上漲約20.6%,因此本研究旨在探討臺灣菸稅新制實施後,國人吸菸行為是否有所改變。 設 計:採次級資料分析。資料來自「2001年國民健康訪問調查」以及「2002年臺灣地區國民健康促進知識、態度與行為調查」,兩者均具全國代表性。 對 象:臺灣年滿15歲及以上人口。去除代答者後二年分析樣本人數,分別為16602人及26064人。 結 果:2001年與2002年男性粗吸菸率分別為44.7%與48.6%,而女性為4.1%與5.8%;2001年與2002年男性年齡標準化吸菸率分別為45.0%與48.4%,而女性為4.1%與5.8%。在控制了年齡、婚姻、教育程度、收入與職業別變項後,男女性吸菸率之增加均達統計顯著水準(P < 0.001)。2001年與2002年男性平均每月粗吸菸量分別為485支與506支,而女性為300支與286支。在控制了年齡、婚姻、教育程度、收入與職業別變項後,男性平均每月吸菸量之增加達統計顯著水準(P < 0.001),但女性則無。 結 論:本研究發現菸稅新制實施後,吸菸率與吸菸量未受菸價上漲而下降。
Objective: When Taiwan entered the WTO on January 1 of 2002, the tobacco tax reform was put into practice. The new tax scheme stopped levying the cigarette monopolistic profit, and since then, Taiwan’s cigarette market has not been monopolistic. Under the new tax scheme, both local and foreign cigarettes per pack are levied NT$ 11.8 excise cigarette tax, 5% business tax and NT$ 5 Health and Welfare Tax. Imported cigarettes are additionally levied a tariff tax of 27%. On average, cigarette prices rose by 20.6% after the tax reform. This study aims to explore the change in smoking patterns after the tobacco tax reform in Taiwan. Design: Secondary data analysis study. Data were obtained from” Taiwan national health interview survey, 2001 “and “Taiwan national health knowledge, attitude and practice interview survey, 2002 “. Both samples were nation-wide representative of Taiwan. Participants: The participants of this study were people aged 15 and older in Taiwan. Excluding proxy interviews, the total number of participants came to 16,602 in 2001 and 26,064 in 2002. Results: The crude prevalence of male smokers was 44.7% in 2001 and 48.6% in 2002, and that of female smokers was 4.1% and 5.8% respectively. Age-adjusted rates in male smokers was 45.0% in 2001 and 48.4% in 2002, and 4.1% and 5.8% respectively in female smokers. After controlling for age, marital status, education, income and occupational variables, there was a statistically significant increase in smoking prevalence both for males and females (P < 0.001). The average number of cigarettes smoked per month for male smokers was 485 in 2002 and 506 in 2002, that for female smokers was 300 and 286 respectively. After controlling for age, marital status, education, income and occupational variables, the increase of cigarettes consumption for male smokers reached was statistically significant (P < 0.001), but not for female smokers. Conclusion: This study found that neither smoking prevalence nor the number of cigarettes smoked reduced after the tax-induced price increases.