by 世衛菸草減害專家 王郁揚
台灣禁菸聯盟發起人、無煙台灣基金會創辦總召・台灣菸草減害會理事長・聯合國 世界衛生組織 菸草控制框架公約(WHO FCTC)無煙菸草(SLT)認證反煙專家・台北市北投天母立法委員參選人・台灣威卜創辦人．推動2040無煙台灣。
Language
🇨🇳
Publishing Since
3/9/2020
Email Addresses
1 available
Phone Numbers
0 available
April 6, 2025
<p><strong>Trump's Potential 32% reciprocal tariffs on Taiwan and the Role of vaping Policy</strong></p><p><br></p><p><a href="https://amcham.com.tw/wp-content/uploads/2024/06/2024-White-Paper.pdf" target="_blank" rel="noopener noreferer">美國商會（AmCham Taiwan）2024年白皮書的建議</a>：</p><p>建請行政機關遵守 60 天政策預告期之行政院函令。此建議強調政府在制定新的菸品規範或法律時，應遵循既有的行政指導，確保政策制定的透明度和可預期性。</p><p>修正《指定菸品健康風險評估審查辦法》及《菸品尼古丁焦油含量檢測及容器標示辦法》，並於實施前給予充分之寬限期。此建議指出台灣現有的菸品管理辦法需要修正，並且在實施任何變更前，應給予業者足夠的準備時間。</p><p>美國商會於2024年的白皮書中再次強調，與產業協商是制定新規範或法律過程中不可或缺的一部分。</p><p>白皮書亦建議落實有效私菸查緝措施，確保國家財源稅收穩定。</p><p>此外，美國商會也建議台灣的菸酒管理法應與國際最佳實踐對齊。</p><p><a href="https://vapetaiwan-media.com/news/trump-imposes-32-tariff-on-taiwan_expert-urges-lai-ching-te-legalizing-vaping/" target="_blank" rel="noopener noreferer">台灣威卜 菸草減害網路媒體的觀點</a>：</p><p>台灣威卜成立於2017年，是一個關注電子菸、加熱菸、尼古丁袋等減害菸品的媒體，目標是實現無煙台灣。</p><p>世衛菸草減害專家王郁揚呼籲賴清德政府合法抽稅電子菸等減害菸品，認為這可以化解與川普政府可能發生的貿易爭端，並穩定國家稅收。他指出，川普政府可能對台灣祭出32%的關稅。</p><p>台灣威卜引述美國商會2024年白皮書，其中對台灣政府菸品政策提出了兩點建議，與上述白皮書內容一致。</p><p>總結來說，關於菸品政策，美國商會主要關注政策制定的程序透明化、法規內容的合理性與國際接軌，以及私菸查緝。台灣威卜則更著重於透過合法化與課稅減害菸品來應對潛在的貿易爭端並增加稅收，同時以「無煙台灣」為長遠目標。值得注意的是，美國商會的白皮書被台灣威卜視為其觀點的重要依據。</p><p><br></p><p><a href="https://amcham.com.tw/wp-content/uploads/2024/06/2024-White-Paper.pdf" target="_blank" rel="noopener noreferer">Recommendations from the American Chamber of Commerce (AmCham Taiwan) 2024 White Paper</a>:</p><p>Administrative agencies are advised to comply with the Executive Yuan’s order regarding the 60-day policy notice period. This recommendation emphasizes that when the government formulates new tobacco product regulations or laws, it should follow existing administrative guidance to ensure transparency and predictability in policy making.</p><p>Revise the "Regulations on the Review of Health Risk Assessments for Designated Tobacco Products" and the "Regulations on the Testing of Nicotine and Tar Content in Tobacco Products and Labeling of Containers", and provide a sufficient grace period before implementation. This proposal points out that Taiwan’s existing tobacco product management regulations need to be revised, and that the industry should be given sufficient preparation time before any changes are implemented.</p><p>In its 2024 white paper, the U.S. Chamber of Commerce reiterated that consultation with industry is an integral part of the process of developing new regulations or laws.</p><p>The white paper also recommends the implementation of effective measures to detect and crack down on smuggled cigarettes to ensure the stability of national financial resources and tax revenue.</p><p>In addition, the American Chamber of Commerce also recommended that Taiwan’s tobacco and alcohol management laws should be aligned with international best practices.</p><p><br></p><p><a href="https://vapetaiwan-media.com/news/trump-imposes-32-tariff-on-taiwan_expert-urges-lai-ching-te-legalizing-vaping/" target="_blank" rel="noopener noreferer">VAPE TAIWAN Tobacco Harm Reduction Online Media’s Viewpoint</a>:</p><p>Founded in 2017, VAPE TAIWAN is a media outlet that focuses on harm-reducing tobacco products such as e-cigarettes, heated tobacco, and nicotine pouches, with the goal of achieving a smoke-free Taiwan.</p><p>Wang Yu-Yang, a tobacco harm reduction expert certified by the World Health Organization, called on the Lai Ching-te government to legally tax vape and other harm-reducing tobacco products, believing that this could resolve possible trade disputes with the Trump administration and stabilize national tax revenue. He pointed out that the Trump administration may impose a 32% tariff on Taiwan.</p><p>VAPE TAIWAN cited the American Chamber of Commerce's 2024 White Paper, which made two suggestions for the Taiwan government's tobacco policy, which are consistent with the content of the above-mentioned white paper.</p><p>In summary, regarding tobacco policy, the American Chamber of Commerce is mainly concerned with the transparency of policy-making procedures, the rationality of regulatory content and international standards, and the detection of contraband cigarettes. VAPE TAIWAN is more focused on responding to potential trade disputes and increasing tax revenues through legalization and taxation of harm-reducing tobacco products, while taking "smoke-free Taiwan" as its long-term goal. It is worth noting that the American Chamber of Commerce’s white paper is regarded by VAPE TAIWAN as an important basis for its views.</p>
April 5, 2025
<p><a href="https://www.youtube.com/watch?v=OzfsqCqc3JA" target="_blank" rel="noopener noreferer"><strong>一口气看完重口猎奇漫画《动物人间》：父女被残忍分食，皆沦为上层阶级盘中餐。</strong></a></p><p><a href="https://www.youtube.com/watch?v=nzz-GbCBv50" target="_blank" rel="noopener noreferer"><strong>一口气看完动物人间第二卷+番外篇！黑深残神作！生死剥削面前，无论物种，只论阶级！</strong></a></p><p>The transcript of this YouTube video reveals a horrifying world where humans are reduced to being kept as livestock in this strange village, becoming food for superiors in animal skins. The story follows a father who is separated from his daughter after a car accident, and gradually discovers that this seemingly peaceful village hides the horrific truth of cannibalism. As the plot develops, the former humans are reincarnated as animals, and after regaining their memories, they embark on a bloody revenge. Eventually, the secret of the village is revealed, and it turns out that the root of its existence is closely related to the morbid needs of the upper class, revealing a dark picture of a distorted food chain and class system.</p><p><br></p><p><strong>Core themes and concepts:</strong></p><p>Species and class inversion and exploitation: Both sources clearly depict a world in which the status of humans and animals is reversed, in which animals become rulers and humans become objects to be raised, slaughtered and eaten. However, on a deeper level, even within animal society, there are strict class divisions and cruel exploitation.</p><p><br></p><p><strong>Summarize:</strong></p><p>Through extreme and bizarre settings, the "Animal World" series deeply explores power, exploitation, species discrimination, and the struggle and resistance of individuals in desperate environments. The work is full of shocking violence and cruelty, challenging the readers' moral bottom line and perception of the value of life. Both sources emphasize the key role of class rather than species in determining destiny, and reveal the distorted human nature and social reality behind "deliciousness" and "quality". The protagonist's revenge and search for identity and memory bring a touch of complexity and room for reflection to this dark world.</p>
April 4, 2025
<p><a href="https://gsthr.org/resources/briefing-papers/safer-nicotine-product-taxation-and-optimal-strategies-for-public-health/" target="_blank" rel="noopener noreferer"><strong>Introduction</strong></a></p><p>Taxation has long been regarded as one of the most effective tools by traditional tobacco control groups for controlling tobacco consumption. Tax on tobacco products is intended to serve two main purposes: to decrease demand by increasing prices, making these products less affordable and less appealing, and to generate government revenue. Critics, however, suggest that tax is a blunt instrument, contributing to the economic inequalities faced by people who smoke and driving illicit markets.</p><p>This Briefing Paper examines the current global situation regarding the taxation of safer nicotine products (SNP) and how this relates to product accessibility, before offering evidence-based policy recommendations for optimal taxation strategies in support of harm reduction goals and public health. Our primary focus is on nicotine vapes and heated tobacco products (HTP) as these are the two dominant SNP categories with the most extensive data available. However, conclusions drawn here may apply to other SNP as well.</p><p>Our analysis centres on excise taxes, which differ from general levies like income tax or value-added tax (VAT). Unlike these broad-based taxes, excise taxes target specific products or activities, making them a critical area of interest in SNP taxation policy. A more detailed description of excise taxes can be found in our <a href="https://gsthr.org/resources/thr-reports/the-global-state-of-tobacco-harm-reduction-2024-a-situation-report/" target="_blank" rel="noopener noreferer">latest report</a></p><p><strong>Vaping</strong></p><p>Italy was the first country to introduce an excise tax on nicotine vapes in 2014. Kazakhstan and Kenya followed in 2015, with Latvia, Romania, and Slovenia joining them in 2016. Among nations permitting the sale of vapes, at least 54 countries and 33 US jurisdictions had brought in excise taxes on these products by 2023.</p><p><br></p><p><strong>What is the current state of global taxation on safer nicotine products?</strong></p><p>National taxation approaches vary significantly. Most countries, 37 in total, tax all e-liquids, while 17 limit taxation to e-liquids containing nicotine. Specific excise taxes, which impose a flat rate on products, are the most common approach, used by 39 countries. In contrast, 11 countries apply an ad valorem system. Here, the tax is calculated as a percentage of the retail price. Four countries use a mixed system, combining elements of both specific and ad valorem taxation. Additionally, 12 countries levy excise taxes directly on vaping devices, generally applying lower tax burdens on closed systems compared to e-liquids sold separately.</p><p>Excise tax burdens, defined as the share of the retail price attributable to excise taxes, show significant variation across the globe for vapes. Belarus led with an exceptionally high tax burden of 88%, followed by Portugal at 85%, Norway at 78%, and Kazakhstan at 77%. (Kazakhstan banned the sale of nicotine vaping products in 2024). At the other end of the spectrum, countries such as Costa Rica and Paraguay impose much lower burdens, at just 4% each, while Kenya levies a mere 3% and Croatia effectively imposes no excise tax at all. Croatia’s case is particularly unusual, as its tax code stipulates an excise duty on e-liquids, but the rate is currently set at EUR 0 per millilitre.</p><p>Several European countries, including the Netherlands, Austria, Belgium, Croatia, Luxembourg, Slovakia, Spain, France, the Czech Republic, Malta, Ireland and the United Kingdom, had not levied excise taxes on vaping products as of 2023, effectively maintaining a zero percent rate. However, more and more countries are implementing or planning to introduce excise duties on these products. For example, starting in January 2024, Belgium introduced an excise tax of €0.15 per ml on e-liquids. Spain followed in January 2025 by introducing a tax of €0.20 per ml for e-liquids containing more than 15 mg of nicotine and €0.15 per ml for those with 15 mg or less, including nicotine-free liquids. Similarly, both Ireland and the United Kingdom have announced plans to impose taxes on vaping products starting in 2025 and 2026, respectively.</p>
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