德国执政联盟就糖税达成一致：含糖饮料2027年7月起分档开征
德国执政联盟内部围绕含糖饮料税的争执已经平息。据《柏林观察家》（The Berlin Spectator）10月14日报道，由基民盟/基社盟与社民党组成的执政联盟已就对含糖饮料征税达成一致。联邦财政部13日晚间宣布，政府已就一份供执政党团使用的"起草参考"达成共识，该草案定于14日提交内阁批准。此事最初由德国编辑网络（RND）报道。
根据草案，这项税收将于2027年7月1日生效：含糖量达到每100毫升5克的饮料，税率为26欧分；达到8克的，税率升至32欧分。据RND报道，年产含糖饮料少于100万升的厂商可获豁免。政府预计该税2027年可带来约6.9亿欧元收入，2028年约9.25亿欧元。
财政部长拉尔斯·克林拜尔（社民党）一直主张，该税不应只是充实国库，还应促使饮料厂商降低产品含糖量、使产品更健康。但本月早些时候，总理府曾叫停他的方案；政府圈内人士称，他的草案偏离了卫生财政委员会的提案，且以当时的形式在内阁中得不到多数支持。反对声直到最后仍未平息。数日前，基民盟/基社盟在各州的九名农业与消费者保护部长联名致信总理默茨反对此税，批评这是国家对民众饮食的干预，无端抬高某些食品价格。黑森州州长鲍里斯·莱茵（基民盟）也加入批评行列，他对《科隆城市导报》表示，生活成本上升是德国最大的问题之一，这一计划释放了"错误信号"，实质是让民众为联邦预算的缺口买单，并警告以中型企业为主的饮料行业岗位可能受到威胁。
Germany's Coalition Settles Sugar Tax Feud, Two-Tier Levy to Start in July 2027
Germany's governing coalition of the conservative CDU/CSU and the center-left SPD has resolved its dispute over a tax on sugary drinks, The Berlin Spectator reported on October 14. The Federal Finance Ministry announced on Tuesday evening that the government had agreed on "a drafting aid for the governing parliamentary groups," which was to be approved by the cabinet on Wednesday. The story was first reported by Redaktionsnetzwerk Deutschland(RND).
Under the draft, the levy is to take effect on July 1, 2027. Beverages containing at least 5 grams of sugar per 100 milliliters would be taxed at 26 cents, rising to 32 cents for drinks with 8 grams per 100 milliliters. RND reported that manufacturers producing less than one million liters of sweetened drinks per year would be exempt. The government expects revenue of about 690 million euros in 2027 and 925 million euros in 2028.
Finance Minister Lars Klingbeil (SPD) has argued that the tax should do more than fill the federal treasury, saying it should encourage beverage makers to lower sugar content and make products healthier. Earlier this month, however, the Chancellery put his plans on hold;government circles said his draft deviated from the proposal of the Finance Commission on Health and lacked a majority within the cabinet in that form.
Resistance continued until the end. A few days ago, the nine agriculture and consumer protection ministers from the CDU/CSU in the federal states wrote to Chancellor Friedrich Merz opposing the tax, criticizing it as state steering that needlessly makes certain foods more expensive. Boris Rhein (CDU), the state premier of Hesse, joined the critics, telling the Kölner Stadt-Anzeiger that rising living costs are among Germany's biggest problems, that the plan sends a "wrong signal" because it is about making citizens pay for gaps in the federal budget, and warning that jobs in the mostly mid-sized beverage industry could be at risk.
图片来源：货架上的含糖软饮料（资料图）。图片来源：Wikimedia Commons，Marlith 摄，CC BY-SA 3.0 授权
