Is it reasonable to impose high taxes on e-liquids?

At present, the price of domestic e-liquid can be said to be very cheap. A bottle of 30ML high-power vape e-liquidd can be purchased for more than 10 yuan, and this 30ML e-liquid can be used for more than a week. The price of a bottle of 30ML vape pen e-liquid is about 30 yuan, which can fill up 300 cartridges 15 times. Under normal conditions, it can last for more than 2 weeks. Compared with rolling dozens of cigarettes per pack of cigarettes It's very cheap. Then, after vape is officially included in tobacco control, it seems natural to levy high taxes on e-liquids. Is it reasonable to levy high taxes on e-liquids?

Before discussing whether it is reasonable to levy high taxes on e-liquid, we can first treat vape and e-liquid differently. vape is an electronic product, and its life span can be very long. Years are possible, so it seems impossible to achieve the purpose of taxation if only a high tax is imposed on vapes. There is also a special product, disposable vapes, which should be taxed on single-use vapes. On what basis? Is it calculated based on the selling price, the number of mouths or the e-liquid in the vape?

e-liquid is a consumable product of vape, and the repurchase rate is the highest. Controlling e-liquid also controls the number of vapes used. Obviously, it is reasonable to levy taxes based on e-liquid capacity abroad. Only by liquid can the number of uses of vapes be unified, and vapes are completely taxed as general products.

Although the taxation of e-liquid is very reasonable, there is also a big loophole, that is, the synthesis of e-liquid seems to be very easy, and users only need to buy glycerin, propylene glycol and essence to make their own e-liquid. -liquid comes out, and these materials are edible grade and can be purchased in the market.

But there is another thing that can be controlled in this loophole, and that is nicotine, nicotine is a highly toxic substance, which cannot be purchased by ordinary individuals, and it is also easy for the state to control nicotine. It is possible for some people to prepare e-liquid by themselves.

In fact, vape can be a DIY product. It only needs a battery and a heating wire. These products cannot be controlled. Therefore, the vape market is a potential DIY market. The tax is too high, it will wake up this huge DIY market.

Therefore, the reasonableness or unreasonableness of imposing a high tax on e-liquid depends on the amount of tax collected. The taxation on vape must be reasonable. Unreasonable tax may lead to the complete destruction of the tax purpose. After all, if users DIY their own products, it seems that It is impossible to control. After all, every material they buy is so common and universal. If these materials are controlled, it will bring major obstacles to social development. Therefore, taxing e-liquids is both reasonable and prudent.

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