Taiwan Tobacco and Liquor Corporation Introduction
The Taiwan monopoly enterprise originated during the Japanese colonial period. In the 14th year before the Republic of China (1898), the Taiwan Governor's Office not only maintained the existing opium monopoly but also expanded the scope of monopolies by implementing monopolies on salt and camphor. In January of the 11th year before the Republic of China (1901), it merged the existing Taiwan Pharmaceutical Company, the Taiwan Salt Bureau, and the Taiwan Camphor Bureau to establish the "Taiwan Governor-General's Monopoly Bureau." The Taiwan Governor's Office separately incorporated tobacco and alcoholic beverages into the monopoly scope in the 7th year before the Republic of China (1905) and the 11th year before the Republic of China (1922). In 1942, matches and weights and measures were also put under monopoly, and in 1943, petroleum was designated as a controlled product. Therefore, the monopolies in Taiwan before the restoration included eight items: tobacco, alcohol, opium, salt, camphor, matches, petroleum, and weights and measures. The Tobacco and Alcohol Public Monopoly Bureau was an institution responsible for the production, transportation, and sales of tobacco and alcohol, aimed at meeting the social demand and enforcing the tobacco and alcohol monopoly laws. Its affiliated agencies, tobacco and alcohol distribution units, and permitted retailers were spread throughout Taiwan, creating a robust marketing network. The profits from the public monopoly were paid into the national treasury, serving both economic and fiscal dual missions. Over the years, its operations have been effective, with public monopoly profits consistently occupying a pivotal position in national tax revenue. According to the "Interim Rules for the Adjustment of Functions and Organizations of the Taiwan Provincial Government," the Taiwan Provincial Tobacco and Alcohol Public Monopoly Bureau was transferred to the Ministry of Finance as the competent authority on July 1, 1999, continuing to execute tobacco and alcohol administrative management and production and sales operations. In recent years, in response to globalization and liberalization, the government has considered abolishing the tobacco and alcohol monopoly, allowing for the production of tobacco and alcohol. The "Tobacco and Alcohol Administration Law" and the "Tobacco and Alcohol Tax Law" were announced successively, effective from January 1, 2002, abolishing the monopoly system and reverting tobacco and alcohol to the tax system. The "Taiwan Tobacco and Liquor Corporation Act" was passed by the Legislative Yuan on April 25, 2002, and promulgated by the President on May 15, 2002, and the Tobacco and Alcohol Public Monopoly Bureau was transformed into the "Taiwan Tobacco and Liquor Corporation" on July 1, 2002. Source: Official website of Taiwan Tobacco and Liquor Corporation
