来自美国税收基金会的信息资料 欧洲的啤酒税49
来源：来自美国税收基金会的信息资料 来自美国税收基金会的信息资料 欧洲的啤酒税
Thisis the beginning of a map series in which we’ll explore different types ofexcise taxes throughout Europe, starting with excise duties on beer. 本文采用税收地图的形式，从啤酒消费税入手，探究欧洲不同类型的消费税。
Accordingto EU law, every EU country is required to levy an excise duty on beer of atleast €1.87 per 100 liters (26.4 gal) and degree of alcohol content,translating to approximately €0.03 per 330ml (11.2 oz) beer bottle at 5% abv.As this map illustrates, only a few EU countries stick close to the minimumrate; most levy on much higher excise duties. 欧盟法律要求各国对啤酒征收消费税，即对每100升（26.4加仑）啤酒征税不低于1.87欧元，相当于对容量330毫升（11.2盎司）、酒精含量5%的啤酒，每瓶征税约0.03欧元。正如上图所示，只有少数欧盟国家坚守最低税率，大多数国家对啤酒征收的消费税都高得多。
Finland,Ireland, and the United Kingdom are the three countries covered that levy thehighest excise duties on beer. Finland has the highest excise tax on beer inEurope at €0.63 per 330ml beer bottle. Ireland and the United Kingdom aresecond and third, at €0.37 and €0.35, respectively. 芬兰、爱尔兰和英国是三个对啤酒征收最高消费税的国家。其中，芬兰的啤酒消费税是欧洲最高的，容量330毫升的啤酒每瓶征税0.63欧元。爱尔兰和英国位居第二和第三，啤酒消费税分别为0.37欧元和0.35欧元。
Bulgaria,Germany, Luxembourg, Romania, and Spain are the countries levying approximatelythe EU’s minimum rate of €0.03 per beer bottle. 保加利亚、德国、卢森堡、罗马尼亚和西班牙对啤酒基本按欧盟最低税率征税，约为每瓶0.03欧元。
AllEuropean countries covered also levy a valueadded tax (VAT) on beer, which ischarged on the sales value of a beer bottle. The excise amounts shown in themap above relate only to excise taxes and do not include the VAT. 政策涉及的所有欧洲国家还对啤酒征收增值税（VAT），根据每瓶啤酒的售价收取。上图中显示的消费税金额仅涉及消费税，不包括增值税。
来源：https://taxfoundation.org/beer-taxes-in-europe-2021/ |
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