目標：探究不吸菸者對二手菸接受意願以及願意接受補貼的價格及其影響因素。方法：本研究為橫斷性研究，資料來自國民健康署2013年及2015年菸品健康福利捐全國電話訪問調查，以統計次數及百分比呈現基本特質分佈情形，以邏輯斯迴歸分析影響二手菸接受意願因素，及多元邏輯斯迴歸分析二手菸願受價格因素。結果：研究對象為現在不吸菸者（含從未吸菸與過去吸菸者），兩年樣本為1,926人，樣本大多為女性（55.04%）、60歲以上（22.95%）、大學以上 （35.90%）、已婚（70.26%）、無職業（45.70%）、從未吸菸（90.05%）。不吸菸者有74.39%不願意接受補貼，願意接受二手菸補償價格平均為272元。邏輯斯迴歸分析發現，年代、性別、年齡、吸菸狀態為影響接受二手菸補貼意願之因素，即2015年、男性、較年輕族群（18-49歲）、過去吸菸者傾向願意接受二手菸之補貼。結論：不吸菸者約七成五不願意接受二手菸補貼，而願意接受二手菸補償價格平均為272元。過去吸菸、男性、年輕者會影響不吸菸者接受二手菸補貼之意願。初探研究成果可提供政府訂定二手菸排放汙染費最低標準之參考。

Objectives: This study explores whether nonsmokers are willing to accept secondhand smoke, and factors associated with the behavior. Methods: The study design used the data of 2013 and 2015 Tobacco Health and Welfare Surcharge Telephone Survey obtained from the Health Promotion Administration, Ministry of Health and Welfare. The two computer-assisted telephone interview (CATI) surveys recruited a nationally representative sample of adults aged 18 and older in 2013 and 2015. We analyzed factors associated with the acceptance of secondhand smoke exposure using logistic and multinomial regression analysis. Results: Among 1926 persons, there were 55.0% women, 23.0% over 60 years old, 35.1% with higher education, 70.3% married and 45.7% unemployed. With 90.05% of never smokers, most nonsmokers (74.39%) did not want to accept the subsidy. Those who were willing to accept secondhand smoke would like to have a mean subsidy of NTD 272, ranged from NTD 256 to 290 for each secondhand smoke exposure. Results of the logistic regression analysis showed that participants of year 2015 (compared to year 2013), males, younger groups (18-29 years, 30-39 years, 40-49 years), and former smokers (compared to never smokers) tends to be willing to accept subsidy for a second-hand smoke exposure. Conclusions: Approximately 75% of non-smokers were unwilling to accept the secondhand smoke subsidy. Ex-smokers and young men were more likely to accept the subsidies ranged from NTD 256 to 290 for each exposure.