巴西公布「罪恶税」首批税率：2027年2月2日起开征、过渡安排执行至2027年底
巴西利亚—巴西联邦政府11月4日在《官方公报》增刊公布第1399/2026号临时措施，为税制改革创设的选择税定下首批税率。选择税俗称「罪恶税」，针对被认为有害健康或环境的商品与服务，意在抑制消费；按新规，它将于2027年2月2日起开征，过渡安排执行至2027年12月31日。开征之日起，这些产品原有的工业产品税（IPI）税率同步降为零。
首批税率按产品分档：香烟与小雪茄税率最高，为66.7%（以零售价的15%为计税基础），另加每20支3.50雷亚尔；其他烟草制品37.5%；含糖饮料2.6%；麦芽啤酒4.2%；葡萄酒等发酵酒8%，苦艾酒类12%，波特酒与马德拉酒16%；蒸馏酒24%，甘蔗烈酒20%；乘用车基础税率6.3%，再按功率、能效、安全与可回收性调整；飞机与直升机6.8%，摩托艇最高12%；竞猜与彩票类0.5%；铁矿石、石油、天然气与煤炭等矿产品2027年税率为零。
选择税由第214/2025号补充法创设，课税清单是封闭式的七类：车辆、飞机与船舶、香烟及其他烟草制品、酒精饮料、含糖饮料、矿产品，以及竞猜博彩与梦幻体育；卡车不在清单之内，清单外的产品不征此税。
临时措施自公布之日起具有法律效力，但按巴西宪法，涉及新设或提高税负的临时措施须在公布当年内经国会转为法律，才能在次年生效。也就是说，国会须在2026年12月31日前批准这项临时措施，2027年的开征安排才成立。政府还须在2027年5月31日前向国会提交法案，定下2028年起适用的正式税率。
（来源：巴西国家通讯社）
Brazil Sets the First "Sin Tax" Rates: The Selective Tax Starts on February 2, 2027, With a Transition Year
BRASÍLIA — Brazil's federal government published Provisional Measure No. 1,399/2026 in an extra edition of the Official Gazette on November 4, setting the first rates for the Selective Tax created by the country's tax reform. Popularly known as the "sin tax," the levy targets goods and services considered harmful to health or the environment and is meant to discourage their consumption. Collection is scheduled to begin on February 2, 2027, under transitional rules running to December 31, 2027; on the same day, the existing industrial products tax (IPI) on those products falls to zero.
The first rates vary by product. Cigarettes and cigarillos carry the highest rate, 66.7 percent (calculated on a base equal to 15 percent of the retail price) plus 3.50 reais per pack of 20; other tobacco products are taxed at 37.5 percent. Sugary drinks are taxed at 2.6 percent; malt beer at 4.2 percent; wines and other fermented drinks at 8 percent, vermouths at 12 percent and port and Madeira at 16 percent; distilled spirits at 24 percent and cachaça at 20 percent. Passenger cars have a base rate of 6.3 percent, adjusted for power, energy efficiency, safety and recyclability. Aircraft and helicopters are taxed at 6.8 percent, motor boats at up to 12 percent, betting and lottery contests at 0.5 percent, and extracted minerals such as iron ore, oil, natural gas and coal at zero for 2027.
The Selective Tax was created by Complementary Law No. 214/2025 with a closed list of seven taxable groups: vehicles; aircraft and vessels; cigarettes and other tobacco products; alcoholic drinks; sugary drinks; mineral goods; and betting contests and fantasy sports. Trucks are not on the list, and products outside the list are not taxed.
A provisional measure has the force of law from publication, but under Brazil's constitution a measure creating or raising a tax must be converted into law by Congress within the year of its issue to take effect the following year. Congress must therefore approve this measure by December 31, 2026, for the 2027 start to hold. The government must also send Congress a bill by May 31, 2027, setting the definitive rates to apply from 2028.
(Source: Agência Brasil)
来源：巴西国家通讯社
发布：GSM·美国（发布链接）
图片来源：图：巴西利亚的巴西国会大厦（资料图）。Cayambe 摄，CC BY-SA 3.0，经 Wikimedia Commons。 / Photo: The National Congress buildings in Brasília (file photo). Photo by Cayambe, CC BY-SA 3.0, via Wikimedia Commons.
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