Research

Cigarette Tax Scorecard (4th Edition): China [Fact Sheet]

This Fact Sheet was written based on the findings of the fourth edition of the Cigarette Tax Scorecard. The brief evaluates the cigarette tax policies in China. In 2024, China scored 1.13 points out of 5 overall. This is lower than the region and income group averages, which suggests that there is significant room for improvement. The overall score is an average of the following components: the cigarette price, affordability change, the tax share of the price, and the tax structure. China received the most points in the price component with 2 points. On the other hand, China scored zero points in the affordability change component. China's overall score remained relatively constant through 2022, and increased slightly in 2024 due to higher prices. This fact sheet concludes with recommendations for China's government to seize the opportunity to implement a more effective tax system that will improve public health while raising tax revenues. 

View the entire Scorecard here.