Data_Sheet_1_Attitudes of Chinese residents toward sugar-sweetened beverage tax and their willingness to pay: a cross-sectional survey.docx

BackgroundExcessive consumption of sugar-sweetened beverages (SSBs) is associated with increased risks of obesity and chronic diseases. To effectively control SSB consumption, several countries including Mexico, France, and the United Kingdom have implemented SSB taxes. However, research on SSB taxes in China is limited.
ObjectiveTo assess the attitudes of Chinese residents toward the SSB tax and their willingness to pay the tax. Methods: Data were collected through a questionnaire survey among 881 respondents. The generalized ordered logit regression model and marginal effect analysis were used to analyze Chinese participants’ attitudes toward SSB tax and their willingness to pay it.
ResultsThe average monthly expenditure on SSBs was 44.8 ± 45.3 Yuan (RMB) (6.95 ± 7.02$), and 54.6% of residents supported the SSB tax; they were willing to pay, on average, 1.19 times the original price after additional tax. Age, physical exercise, self-rated health status, weight control plan, awareness of SSBs, children’s consumption of SSBs, and proximity to the nearest SSB outlet significantly influenced attitudes toward tax. Notably, SSB awareness had the greatest effect on tax attitudes, with a 17% increase in the probability of supporting SSB tax for every one-level increase in SSB awareness among residents.
ConclusionResidents in China have attained a certain level of awareness of, support for, and willingness to pay SSB tax. However, promoting knowledge about the health effects of SSBs and conducting further research to evaluate the effect of SSB tax on obesity prevention in China is still essential.

研究背景：过量饮用含糖饮料（sugar-sweetened beverages, SSBs）与肥胖及慢性病发病风险升高密切相关。为有效管控含糖饮料消费，墨西哥、法国、英国等多国已出台含糖饮料税政策。但目前国内针对含糖饮料税的相关研究仍较为匮乏。
研究目的：评估中国居民对含糖饮料税的态度及其纳税意愿。
研究方法：本研究通过问卷调查收集数据，共纳入881名受访者。采用广义有序logit回归模型与边际效应分析，对中国居民的含糖饮料税态度及纳税意愿开展分析。
研究结果：居民每月含糖饮料平均消费额为44.8±45.3元（RMB）（折合6.95±7.02美元），54.6%的居民支持征收含糖饮料税；其平均愿意为加税之后的含糖饮料支付原价的1.19倍。年龄、体育锻炼情况、自评健康状况、体重控制计划、含糖饮料认知水平、儿童含糖饮料消费情况以及居住点距最近含糖饮料售卖点的距离，均对居民的含糖饮料税态度存在显著影响。值得注意的是，含糖饮料认知水平对纳税态度的影响最为显著：居民的含糖饮料认知水平每提升1个等级，其支持征收含糖饮料税的概率将提升17%。
研究结论：中国居民对含糖饮料税已具备一定认知水平，且多数持支持态度并愿意缴纳相关税款。但仍需进一步普及含糖饮料健康危害相关知识，并开展更多研究以评估含糖饮料税在中国肥胖防控中的实际效果。