模拟提高中国卷烟消费税税负及其效应分析

发布时间：2018-06-24 11:21

本文选题：吸烟负外部性 + 卷烟消费税　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：中国是烟草生产和消费大国,烟草业的税收收入对国家的财政收入做出了巨大贡献。但是众所周知,吸烟具有较大的负外部性,例如由吸烟引起的疾病死亡、相关医疗负担、被动吸烟者所受的健康损害和环境污染等。为了减少吸烟引起的负外部性,我国针对其进行了一系列财税政策改革,主要以增加烟草税负,提高吸烟成本的手段来限制吸烟行为。本文研究的提高卷烟税负问题,主要有以下意义:第一,通过模拟并分析增加卷烟税负,可以预测对于控烟的效果、吸烟者人数、吸烟负外部性的影响;第二,模拟增加税收额,预测对财政收入水平的影响及意义;第三,分析提高卷烟税负对于促进烟草企业的转型发展、改进烟草售卖机制、完善烟草调控手段的意义。本文运用已有对卷烟消费的价格需求弹性(-0.15至-0.5)和吸烟参与弹性(-0.06至-0.2)的估计值,来模拟提高我国2016上半年卷烟生产环节从量定额消费税。结果显示:在提高每标准箱1250元、2500元、3750元从量定额税后,引起了卷烟销售量的下降、吸烟人数的减少和财政收入的增加。根据模拟分析结果,结合我国卷烟市场实际情况得出以下主要结论及政策建议:第一,增加卷烟生产环节从量定额消费税,不但可以减少卷烟销售量、控制吸烟行为,还可以增加财政收入,是达到以税控烟目的的有效方式;第二,完善烟草销售市场价税联动机制,是提高卷烟生产环节从量定额消费税达到控烟的前提条件;第三,针对不同价位卷烟来制定相对合理的定额消费税,可以平衡卷烟消费水平。
[Abstract]:China is a big country in tobacco production and consumption. The tax revenue of tobacco industry has made a great contribution to the national revenue. However, it is well known that smoking has negative externalities, such as the death of diseases caused by smoking, the related medical burden, the health damage to passive smokers and environmental pollution. In order to reduce the negative externalities caused by smoking, China has carried out a series of fiscal and tax policy reforms, mainly by increasing the tax burden of tobacco and increasing the cost of smoking to limit smoking behavior. The research of this paper mainly has the following significance: first, by simulating and analyzing the increase of cigarette tax burden, we can predict the effect of tobacco control, the number of smokers, the negative externality of smoking; second, Third, analyze the significance of increasing cigarette tax burden to promote the transformation and development of tobacco enterprises, improve the tobacco sales mechanism, and improve the means of tobacco regulation. In this paper, the price demand elasticity of cigarette consumption (-0.15 to -0.5) and smoking participation elasticity (-0.06 to -0.2) are used to simulate the improvement of the consumption tax of cigarette production in China in the first half of the year of 2016 by using the price demand elasticity (-0.15 to -0.5) and smoking participation elasticity (-0.06 to -0.2). The results showed that after raising the fixed duty of 1250 yuan / TEU / TEU, the sales volume of cigarettes decreased, the number of smokers decreased and the financial income increased. According to the results of simulation and analysis, combined with the actual situation of cigarette market in China, the following main conclusions and policy suggestions are drawn: first, increasing the consumption tax of quantity quota in cigarette production can not only reduce cigarette sales, but also control smoking behavior. It can also increase fiscal revenue, which is an effective way to achieve the purpose of tax control. Second, perfecting the mechanism of the linkage of price tax in the tobacco sales market is the prerequisite for improving the cigarette production link from the quota consumption tax to the tobacco control. Third, The consumption level of cigarettes can be balanced by establishing a relatively reasonable consumption tax for cigarettes at different prices.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F406.7;F426.8

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