Evaluate the Chinese Government’s Policy on Consumption Tax of E-cigarette


Research output: Journal PublicationsJournal Article (refereed)peer-review


This paper utilizes the theory of change (TOC) to examine the implementation and far-reaching impact of the consumption tax policy on e-cigarettes in China. As the world's leading producer and the third-largest consumer of e-cigarettes, China introduced the consumption tax on November 1, 2022, to enhance consumer awareness about the health risks associated with these products. Additionally, the tax is a crucial component of the Chinese taxation system and facilitates the regulation and exportation of e-cigarette products. The TOC analysis assesses the policy's short-term, medium-term, and long-term effects, considering factors such as e-cigarette safety concerns, nicotine addiction, appeal to adolescents, secondhand smoke risks, and physical hazards. The study explores the policy's adoption and implementation, including tax items, applicable rates, and payment procedures, and suggests avenues for future improvements. Ultimately, this research provides valuable insights into the effectiveness of the consumption tax policy on e-cigarettes and offers recommendations for governmental enhancement
Original languageEnglish
Pages (from-to)780-787
JournalJournal of Humanities, Arts and Social Science
Issue number4
Early online date15 Jun 2023
Publication statusPublished - 15 Jun 2023


  • Consumption Tax
  • E-Cigarettes
  • Policy of Government
  • TOC Model


Dive into the research topics of 'Evaluate the Chinese Government’s Policy on Consumption Tax of E-cigarette'. Together they form a unique fingerprint.

Cite this