Taiwan Tobacco and Liquor Corporation Introduction
The monopoly business in Taiwan originated during the Japanese colonial period. In 1898, the Taiwan Governor-General's Office not only maintained the existing opium monopoly but also expanded the scope of monopolies, implementing monopolies on salt and camphor. In January 1901, it merged the original Taiwan Pharmaceutical Factory, Taiwan Salt Affairs Bureau, and Taiwan Camphor Bureau to establish the "Monopoly Bureau of the Taiwan Governor-General's Office." Moreover, in 1905 and 1922, the Governor-General's Office included cigarettes and alcoholic beverages in the scope of the monopoly. In 1942, matches and weights and measures were also brought under the monopoly, and in 1943, petroleum was designated as a monopoly product. Therefore, before the restoration of Taiwan, there were eight monopoly products: cigarettes, alcoholic beverages, opium, salt, camphor, matches, petroleum, and weights and measures. The Tobacco and Alcohol Bureau was an organization responsible for the production, transportation, and sales of tobacco and alcohol, meeting public demands while enforcing tobacco and alcohol monopoly laws. Its subordinate institutions, tobacco and alcohol distribution units, and licensed retailers were spread throughout Taiwan, forming a highly developed marketing network. The profits from the tobacco and alcohol sales were all paid to the national treasury, serving both economic and financial dual tasks and achieving notable performance over the years, maintaining a pivotal position in national tax revenue. According to the "Provisional Regulations on the Functional Business and Organizational Adjustment of the Taiwan Provincial Government," the Taiwan Provincial Tobacco and Alcohol Bureau was transferred to the Ministry of Finance, the central competent authority, on July 1, 1999, continuing to execute tobacco and alcohol administrative management and production and sales. In recent years, in response to globalization and liberalization, the government has proposed to abolish the tobacco and alcohol monopoly, allowing for the production and manufacture of tobacco and alcohol. The "Tobacco and Alcohol Management Act" and "Tobacco and Alcohol Tax Act" were published and implemented starting January 1, 2002, abolishing the monopoly system and bringing tobacco and alcohol back under the tax system. The "Taiwan Tobacco and Liquor Corporation Act" was passed by the Legislative Yuan on April 25, 2002, and announced by the President on May 15, 2002, leading to the Tobacco and Alcohol Bureau's transformation into the "Taiwan Tobacco and Liquor Corporation" on July 1, 2002. Source: Official website of Taiwan Tobacco and Liquor Corporation
