Table 3.
The effects on revenues of imposing a 20%, 40% or 60% welfare surcharge on alcoholic products
| Planning section welfare surcharge | Type of alcohol | Consumption (million liters) | Pure alcohol consumption (million liters) | Consumption changes (%) | Total revenues for a welfare surcharge on alcoholic products (NT$100 million) |
|---|---|---|---|---|---|
| Impose a 20% welfare surcharge in accordance with the tax amount |
beer |
−47.61 |
−2.14 |
−8.71 |
25.94 |
| wine |
−3.18~−3.59 |
−0.47~−0.53 |
−15.58~−17.58 |
2.82~3.61 |
|
| whisky |
−1.73 |
−0.74 |
−10.83 |
2.93 |
|
| brandy |
−0.49 |
−0.21 |
−12.30 |
0.70 |
|
| Total |
−53.03~−53.43 |
−3.56~−3.63 |
−9.034 |
32.39~33.18 |
|
| Impose a 40% welfare surcharge in accordance with the tax amount |
beer |
−91.86 |
−4.13 |
−16.80 |
47.28 |
| wine |
−6.81~−7.69 |
−1.02~−1.15 |
−33.39~−37.68 |
4.27~5.71 |
|
| whisky |
−3.47 |
−1.49 |
−21.67 |
5.02 |
|
| brandy |
−0.68~−0.87 |
−0.29~−0.37 |
−17.02~−21.79 |
1.25~1.32 |
|
| Total |
−95.37~ −96.43 |
−6.93~ −7.14 |
−16.24~−16.42 |
57.82~59.33 |
|
| Impose a 60% welfare surcharge in accordance with the tax amount | beer |
−128.99 |
−5.8 |
−23.60 |
65.13 |
| wine |
−10.22~−11.54 |
−1.53~ −1.73 |
−50.1~−56.52 |
4.47~6.41 |
|
| whisky |
−5.20~−5.21 |
−2.23~ −2.24 |
−32.51~−32.51 |
6.48 |
|
| brandy |
−1.30~−1.34 |
−0.55~−0.57 |
−32.68~−33.45 |
1.59~.162 |
|
| Total | −145.73~−147.08 | −10.11~−10.34 | −24.82~−25.05 | 77.67~79.73 |