Sugar Sweetened Drinks Tax

The Sugar Sweetened Drinks Tax (SSDT) applies on the first supply in the State of sugar sweetened drinks. It was introduced in May 2018. The tax operates as an Excise Duty and is a self-assessed tax.糖甜饮料税（Sugar Sweetened Drinks Tax，SSDT）针对本州境内糖甜饮料的首次供应环节征收。该税于2018年5月正式实施，其征收性质为消费税，且属于自主评估申报类税种。