菸害防制法及健康福利捐對台灣消費者行為的影響

Abstract

我國菸業至今已有超過百年的歷史，至西元1997年之前都沒有相關的法令及限制加諸於消費者，而隨著西元1997年我國開始實施菸害防制法，以及西元2002年開始實施了健康福利捐之後，我國的香菸市場也開始受到政府的多項干預與限制，消費者也因此出現了各種層面的消費者行為反應。 本研究文獻分析有四項主題，包括香菸消費市場變化之研究、香菸消費者行為研究、吸菸及健康影響之研究、我國菸品法規與稅務研究；而次級資料的分析有六個方向，包含國外菸稅與吸菸率及銷售量關係探討、菸害防制法和健康捐對我國吸菸率的影響與香菸銷售量的影響、國內戒菸門診歷年數據討論、國產與進口菸銷售量關係變化、近期國內市場高價與低價菸市場份額變化、以及走私菸查緝數據探討；而本研究另外採用了最小平方法，來作為描述性統計方法以說明菸稅與吸菸率間的關係。 研究結果發現，目前各項限制對男性吸菸者的影響大過於女性、目前各項限制對歷年香菸消費族群之人均消費量影響有限、參加戒菸門診之動機大多非價格因素、以及近期低價菸品之市佔率上升可說明消費者之替代效用。而未來國內健康福利捐之調升修法也應考量CPI與人均GDP的增長作為調升依據，對於退出障礙高之吸菸者也應加強提供戒菸協助，並建議調升健康福利捐專款專用比例，以提升菸害防制成效與提高其徵收之正義性。

The history of Taiwan's tobacco industry is more than a century years old. Before 1997, there were no relevant laws and restrictions imposed on the consumer. With TOBACCO HAZARDS PREVENTION ACT in 1997, and THE HEALTH AND WELFARE SURCHARGE in 2002, the Taiwanese tobacco market began to receive a number of government intervention and restrictions. Consequently, Taiwanese tobacco consumers have reacted in various levels of consumer behavior correspondingly. The literature of analysis consists of four themes, including changes in the Taiwan market of tobacco consumption, Taiwan tobacco consumer behavior research, the effects of smoking and health research in Taiwan, and the regulation/taxation of tobacco products in Taiwan. Secondary data analysis can be divided into six directions, including the discussions of the 7 countries' tobacco tax and smoking prevalence/sales amount relationship, the impact of TOBACCO HAZARDS PREVENTION ACT and THE HEALTH AND WELFARE SURCHARGE on domestic smoking rates and cigarette sales, the discussion on domestic historical data of smoking cessation clinics, domestic and imported cigarette sales changes in the relationship, the recent high priced and low domestic cigarette market share changes, and the data of investigation of smuggling cigarettes. In this study, a least square method is utilized, as a descriptive statistical method to explain the relationship between tobacco tax and the smoking prevalence.