Tobacco Hazards Prevention Act Article 4
The Health and Welfare Surcharge shall be imposed on tobacco products in the following amounts:(1) Cigarettes: NTD 1,000 every one thousand sticks.(2) Tobacco cuts: NTD 1,000 every kilogram.(3) Cigars: NTD 1,000 every kilogram.(4) Other tobacco products: NTD 1,000 every kilogram or NTD 1,000 every one thousand sticks, whichever is higher.The central competent authority and the Ministry of Finance shall, once every two years, invite scholars and experts who specialize in finance, economics, public health, and other relevant fields to review the amounts of the aforementioned Health and Welfare Surcharge based on the following factors:(1) The status of diseases attributable to smoking activities, including their morbidity and mortality, as well as the medical costs thereby incurred upon the National Health Insurance;(2) Total amount of tobacco product consumption and the smoking rate;(3) Ratio of tobacco taxes to average retail prices of tobacco products;(4) National income and consumer price index; and(5) Other relevant factors affecting the prices of tobacco products and the prevention and control of the tobacco hazards.If the amounts prescribed in the first paragraph, upon being reviewed by the central competent authority and the Ministry of Finance pursuant to the second paragraph above, are considered necessary to be increased, the increased amounts shall first be approved by the Executive Yuan and then passed the examination in the Legislative Yuan before being stipulated.
中文原文 菸害防制法第4條
菸品應徵健康福利捐，其金額如下：
一、紙菸：每千支新臺幣一千元。
二、菸絲：每公斤新臺幣一千元。
三、雪茄：每公斤新臺幣一千元。
四、其他菸品：每公斤新臺幣一千元或每千支新臺幣一千元，取其高者。
前項健康福利捐金額，中央主管機關及財政部應每二年邀集財政、經濟、公共衛生及相關領域學者專家，依下列因素評估一次：
一、可歸因於吸菸之疾病，其罹病率、死亡率及全民健康保險醫療費用。
二、菸品消費量及吸菸率。
三、菸品稅捐占平均菸品零售價之比率。
四、國民所得及物價指數。
五、其他影響菸品價格及菸害防制之相關因素。
第一項金額，經中央主管機關會商財政部依前項規定評估結果，認有調高必要時，應報請行政院核定，並送立法院審議通過。
一、紙菸：每千支新臺幣一千元。
二、菸絲：每公斤新臺幣一千元。
三、雪茄：每公斤新臺幣一千元。
四、其他菸品：每公斤新臺幣一千元或每千支新臺幣一千元，取其高者。
前項健康福利捐金額，中央主管機關及財政部應每二年邀集財政、經濟、公共衛生及相關領域學者專家，依下列因素評估一次：
一、可歸因於吸菸之疾病，其罹病率、死亡率及全民健康保險醫療費用。
二、菸品消費量及吸菸率。
三、菸品稅捐占平均菸品零售價之比率。
四、國民所得及物價指數。
五、其他影響菸品價格及菸害防制之相關因素。
第一項金額，經中央主管機關會商財政部依前項規定評估結果，認有調高必要時，應報請行政院核定，並送立法院審議通過。