INTRODUCTION To inform policy making under the proposed The Control of Tobacco and Electronic Delivery Systems Bill, we compared annual costs of using e-cigarettes versus cigarettes, and estimated revenue from e-cigarette taxation. METHODS We extracted e-cigarette retail prices from 231 South African e-cigarette vendor websites. We compared annual costs associated with daily cigarette smoking (self-reports from daily smokers in the 2018 South African Social Attitudes Survey, SASAS) versus daily e-cigarette use (based on cumulative costs of consumables plus device costs). We estimated revenue from excise tax if e-cigarettes were taxed at 75% (the rate proposed by the government) and 37.5% (half of the government's proposal as a hypothetical scenario) of the cigarette excise rate. We applied the different rates to e-cigarette consumption in 2018 SASAS and projected for 2021. RESULTS Mean annual cost associated with daily use was ZAR 6693 (US$460.32, based on an exchange rate of about 69 US$ to 1000 ZAR) for manufactured cigarettes; for e-cigarettes, this ranged from ZAR 8574.69/year (with price minimizing strategies) to ZAR 19780.83/year (retail products exclusively). Expected revenue from e-cigarette excise tax at 75% of the cigarette tax rate was up to ZAR 2.20 billion (95% CI: 0.96-3.44). If taxed at 37.5% of the cigarette tax rate - half of the government's proposed rate - the projected revenue was up to ZAR 1.10 billion (95% CI: 0.48-1.72). Of the projected revenue from e-cigarette excise tax at 75% of the cigarette rate, the portion attributable to hardware (device and batteries) was 61% (ZAR 1.35 billion), while the portion attributable to e-liquid was 39% (ZAR 0.86 billion). CONCLUSIONS Calculated daily costs were higher for e-cigarettes than cigarettes. We recommend an e-cigarette excise tax. The government's proposed tax rate may reduce youth e-cigarette access, while allowing adult smokers wishing to switch exclusively to e-cigarettes to reduce their tobacco-related harm.

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在南非成年人中，对电子烟征税的潜在收入以及每天使用电子烟与每天吸烟之间的年度成本比较。

简介为了为根据拟议的《烟草和电子传递系统控制法案》制定政策提供信息，我们比较了使用电子烟与香烟的年度成本，以及估计的电子烟税收收入。方法我们从231个南非电子烟供应商的网站上提取了电子烟零售价格。我们将每日吸烟相关的年度成本（2018年南非社会态度调查中每日吸烟者的自我报告，SASAS）与每日电子烟使用量（基于消耗品的累计成本加设备成本）进行了比较。如果电子烟的税率为卷烟消费税的75％（政府提议的税率）和37.5％（政府提议的一半假设的税率），我们估算了消费税的收入。我们将不同的费率应用于2018年SASAS的电子烟消费量，并预测到2021年。结果与制成品卷烟相关的每日平均年成本为6693南非兰特（460.32美元，基于约69美元对1000 ZAR的汇率） ; 对于电子烟，范围从ZAR 8574.69 /年（采用最低价格策略）到ZAR 19780.83 /年（仅零售产品）。电子烟消费税的预期收入为卷烟税率的75％，最高可达22.0亿南非兰特（95％CI：0.96-3.44）。如果按卷烟税率的37.5％（政府提议税率的一半）征税，则预计收入最多为11亿南非兰特（95％CI：0.48-1.72）。在按卷烟税率计算的75％的电子烟消费税的预计收入中，归属于硬件（设备和电池）的份额为61％（13.5亿南非兰特），电子液体应占的比例为39％（8.6亿南非兰特）。结论电子烟的每日计算成本比卷烟高。我们建议您使用电子烟消费税。政府的拟议税率可能会减少青少年使用电子烟的可能性，同时允许希望仅使用电子烟的成年吸烟者减少与烟草相关的伤害。