我国烟草消费税控烟效应研究

发布时间：2018-05-11 09:49

本文选题：烟草消费税 + 绝对宏观效应　；参考：《西南财经大学》2013年硕士论文

【摘要】：众所周知,烟草消费税是一把双刃剑。一方面它拉动经济发展、促进就业,据统计,烟草行业为社会提供了6000多万个工作岗位,且烟草企业每年都上缴高额的烟草税利,对财政收入的贡献巨大；另一方面,吸烟给国民健康带来的损害更是不容忽视。很多医学研究表明,香烟的烟雾中,92%为气体,如一氧化碳、氢氰酸等；8%为焦油,里面包含了尼古丁、苯并芘等放射性物质,已经被证实含有的致癌物质超过40种。并且,很多研究都表明,烟草消费的潜在社会成本巨大,会给社会带来极大的经济损失,烟草的危害远远超过它平时表现出来的那一面。吸烟者吸烟会造成身边的人被动吸入“二手烟”,“二手烟”的吸入容易引起急性心脑血管疾病、肺炎的发生,对孕妇、儿童的伤害更大。烟草消费税作为经济调控的手段,能对控烟起到良好的作用。虽然,我国政府近年来提高了烟草消费税的控烟力度,但是仍然存在很多问题,与国外其他国家相比,我国一方面是烟草生产和消费的大国,据世界卫生组织的估计,中国的烟民占到了全球烟民的1/4；另一方面,我国控烟的税收政策还不够完善,控烟的力度不强,烟草的综合税率还处于中低水平,不能与我国烟草消费的严峻形势相匹配。世界各国的控烟经验都表明烟草消费税是一种有效的控烟手段,首先,烟草消费税具有间接税的一般属性,能够形成一种价格传导机制,通过征税提高烟草价格进而达到降低烟草消费的目的。其次,烟草消费税在短期内有利于提高财政收入,该部分税收可以专门用于控烟活动,形成一种控烟的良性机制。且有关研究表明,“重税控烟”的举措在我国的控烟过程中也是适用的,这使得烟草企业主要税种的负担率均高于其他企业,烟草行业的经济增长也受到限制、对全部工业经济贡献率的下降,表明“重税控烟”能在某种程度上达到控烟效果。此外,烟草消费税最重要的特征是它在影响卷烟消费的过程中具有灵活性,它能够充分利用不同消费者对价格的不同敏感程度来改变他们对卷烟的需求,以至于最终改变卷烟的消费结构,这也是是它区别与其他控烟手段的主要特点。虽然,能够认识到烟草消费税在控烟过程中的重要性,但目前我国对烟草消费税的控烟效应并没有准确的评估,对目前的控烟形式难以准确把握,以至于很难在烟草消费税的控烟政策方面有实质性的改进。为了更加充分、深入地掌握我国目前烟草消费税在制度和控烟效应方面的情况,本文主要将从四个方面进行研究。首先,对政府控烟进行理论分析,从烟草作为有害商品的属性、消费烟草产生的负外部性以及烟草消费存在的一些不合理偏好三个方面阐述了政府控制卷烟消费的必要性。并且对烟草消费税的控烟效应进行界定,运用烟草消费税来控制卷烟销量,在制度的设计上是比较灵活的。征税方式、税率的变化都能对烟草消费产生不同的影响,所以,烟草消费税的控烟效应也是多元的。文章将烟草消费税的控烟效应界定为宏观效应和微观效应两个方面,宏观效应又分为不考虑收入影响的绝对宏观效应和考虑收入影响的相对宏观效应。绝对宏观效应是指不考虑收入变化对卷烟需求量的影响,也就是说无论收入如何变化,都将卷烟需求变动的绝对量作为衡量控烟宏观效应的指标；相对宏观效应是考虑收入变化对卷烟需求量的影响,即将卷烟需求的相对变动量作为衡量控烟效应的指标。微观效应指由于卷烟需求价格弹性、卷烟消费者自身特性等因素的影响,烟草消费税对不同档次的卷烟以及男性、女性、青少年等不同消费群体会有不同影响,最终影响卷烟的消费结构。对烟草消费结构的影响也是烟草消费税作为税收控烟手段的特有属性。其次,文章对国内外的烟草消费税政策和控烟效应进行国际比较。在烟草消费税政策方面主要从征税的形式与范围、征收环节、收入归属三个方面进行比较,以便为我国的政策改革提供借鉴。结果显示：大部分国家选择的是无差别的征收方式,主要是因为他们卷烟价格的差异不大,卷烟的档次较少。在征收环节方面,多数国家都趋向于在卷烟的零售和出厂两个环节均征收烟草消费税,以便更好的起到控烟效果。在收入归属方面,主要有两种类型：一种是将烟草消费税完全作为中央税种,收入归中央政府所有；二是将烟草消费税作为中央与地方共享税种,不同国家只根据自身情况确定不同的共享比例。在控烟效应方面,主要比较了世界各国在不同税收负担下的控烟效应,结果表明：一般情况下,较高的烟草消费税率能对控烟起到良好的效果。虽然,烟草税率和吸烟率中反向的对应关系并不完全准确,各个国家的对应模式也不尽相同。然而,从各国的控烟经验来看,不同的烟草税负必定会产生不同的控烟效应,正常情况下提高烟草税负有助于加大控烟力度。我国目前的综合吸烟率高达35.8%,但烟草税负只是刚达到世界平均水平,所以,提高烟草税负是控制我国烟草消费的必经之路。第三,实证分析部分本文主要利用了2002年至2010年的卷烟产销数据对烟草消费税的控烟效应进行分析,其中重点讨论了2009年烟草消费税的政策调整对控烟的影响,该过程中主要结合需求价格弹性、居民人均可支配收入的变化情况等进行分析。在分析绝对宏观效应时,主要从卷烟的产销对比情况和卷烟的销量变化情况两个方面进行分析,重点分析了卷烟的销量变动状况,分别从需求价格弹性和卷烟零售价格两个角度来讨论。结果显示：在绝对宏观效应方面,由于很多研究都表明我国目前的平均需求价格弹性偏低,且09年烟草消费税政策调整并没有对卷烟的零售价产生较大影响,这进一步削弱了需求价格弹性降低烟草需求量的作用,最终导致了09年和10年烟草消费量不降反升的局面,未能很好的实现烟草消费税控烟的绝对宏观效应。然而,在相对宏观效应方面,结合需求价格弹性和需求收入弹性对控烟效应进行分析,一方面考虑收入增加对卷烟需求的正效应,另一方面考虑价格上升对卷烟消费的负效应。结果显示,09年烟草消费税政策的调整削弱了收入增长带来的卷烟消费增量,在一定程度上实现了相对宏观效应。在微观效应方面,各档次卷烟分类标准的变化和2009年烟草消费税税率的调整导致-二档卷烟的税率变动较大,低档卷烟的税率增幅较小。然而,由于不同收入群体卷烟消费的需求价格弹性不同,高收入者的需求价格弹性通常较低,而低收入者的需求价格弹性基本偏高。所以,当卷烟价格增加时低收入群体的反映更敏感,会减少低档烟的消费,以至于在整体上达到微观控烟效应,改变了烟草消费结构,使卷烟消费从低档卷烟开始向上压缩,降低了四、五档卷烟的消费。最后,文章在实证分析结果的基础上,结合国际经验和我国国情对烟草消费税制度提出改革建议：首先,政府应该进一步提高卷烟税负,加大控烟力度,我国作为世界第一的烟草生产大国,烟草消费税负不能只在小幅范围内变动,必须有大幅度的提高,使其超过居民可支配收入的增长幅度才能从绝对量上减少居民对烟草制品的消费,真正起到控烟的效果。其次,要提高从量税,并定期根据收入情况对从量税进行调整,从量税可以根据每年的物价水平进行调整,在调整上比“从价税”更加简便,因为“从价税”受收入变化的影响很难确定,从量税反而能更直接的起到控烟的宏观效应。第三,对高低档次的卷烟实行有差别的税收政策,优化卷烟消费结构,对低档烟征收较高的税,需求弹性较大的低档卷烟消费者找不到合适的替代品时,最有可能会放弃对烟草的依赖或选择减少每天的吸烟量。
[Abstract]:As we all know, the tobacco consumption tax is a double-edged sword. On the one hand it promotes economic development and promotes employment. According to statistics, the tobacco industry provides about 60000000 jobs for the society, and tobacco enterprises pay high tobacco tax benefits every year and contribute greatly to the financial income; on the other hand, smoking is more damaging to national health. No neglect. Many medical studies have shown that 92% of the smoke of cigarette smoke, such as carbon monoxide, hydrocyanic acid, and 8% is tar, containing radioactive substances such as nicotine and benzopyrene, which have been confirmed to contain more than 40 carcinogens. And many studies have shown that the potential social cost of tobacco consumption will be brought to society. To the great economic loss, the harm of tobacco is far more than the usual side of it. Smokers will cause the passive inhalation of "second-hand smoke" by smokers, and the inhalation of "second-hand smoke" causes acute cardiovascular and cerebrovascular diseases, the occurrence of pneumonia, and the greater harm to pregnant women and children.
As a means of economic control, tobacco consumption tax can play a good role in tobacco control. Although our government has improved the tobacco consumption tax control in recent years, there are still a lot of problems. Compared with other countries in foreign countries, China is a big country in tobacco production and consumption, according to the WHO estimates, Chinese smokers. On the other hand, the tax control policy of tobacco control in China is not perfect, the intensity of tobacco control is not strong, the overall tax rate of tobacco is still in the middle and low level, which can not match the severe situation of China's tobacco consumption. The tobacco control experience in all countries in the world shows that the tobacco consumption tax is an effective means of tobacco control, first of all, tobacco. The consumption tax has the general attribute of indirect tax, which can form a kind of price transmission mechanism, improve the tobacco price by tax and then reduce the consumption of tobacco. Secondly, the tobacco consumption tax is beneficial to improve the financial income in the short term. This part of the tax can be used to control tobacco activities and form a benign mechanism of tobacco control. The study shows that the action of "heavy tax control" is also applicable in the process of tobacco control in China, which makes the burden rate of the main taxes of tobacco enterprises higher than that of other enterprises, the economic growth of the tobacco industry is also restricted, and the decline in the contribution rate of all industrial economies shows that the "heavy tax control smoke" can achieve the effect of tobacco control to some extent. In addition, the most important feature of the tobacco consumption tax is that it has the flexibility in the process of influencing the cigarette consumption. It can make full use of different consumers' different sensitivity to the price to change their demand for cigarettes, and eventually change the cigarette consumption structure, which is the main feature of the difference and other means of tobacco control. However, it is possible to realize the importance of tobacco consumption tax in the process of tobacco control, but there is no accurate assessment of the tobacco control effect on tobacco consumption tax in China. It is difficult to accurately grasp the current form of tobacco control so that it is difficult to improve the tobacco consumption tax policy.
In order to be more fully and fully understand the current situation of tobacco consumption tax in the system and the effect of tobacco control in China, this paper will mainly study from four aspects. First, the theoretical analysis of government tobacco control is carried out, from the attribute of tobacco as a harmful commodity, the negative externality of the production of tobacco and some unreasonable consumption of tobacco consumption. Three aspects of the government to control the necessity of the government to control cigarette consumption, and to define the tobacco consumption tax effect of tobacco control, the use of tobacco consumption tax to control cigarette sales, the system is more flexible in the design of the system. Tax mode, tax changes can have different effects on tobacco consumption, so the control of tobacco consumption tax The effect of tobacco control is also pluralistic. This article defines tobacco consumption tax effect as two aspects: macro effect and micro effect. The macro effect is divided into absolute macro effect without consideration of income influence and relative macro effect considering income influence. It is said that no matter how the income changes, the absolute amount of the change in the cigarette demand is used as an indicator to measure the macro effect of the tobacco control. The relative macro effect is to consider the influence of the income change on the cigarette demand, and the relative change of the cigarette demand as an indicator of the effect of the tobacco control. The effect of tobacco consumption tax on different grades of cigarettes, male, female, teenage and other different consumer groups will have different effects on the consumption structure of cigarettes. The influence of the tobacco consumption structure is also the characteristic of the tobacco consumption tax as a means of tax control.
Secondly, the article compares the tobacco consumption tax policy and the effect of tobacco control at home and abroad. The tobacco consumption tax policy is compared mainly from three aspects of tax form and scope, collection link and income attribution, in order to provide reference for China's policy reform. The results show that most countries choose undifferentiated signs. The main reason is that their cigarette price is not very different and the grade of cigarettes is less. In the collection link, most countries tend to levy tobacco consumption tax on two links of cigarette retail and factory, so as to better play the effect of tobacco control. There are two main types of income attribution: the one is the tobacco consumption tax. As the central tax, the income is owned by the central government. Two is to share the tobacco consumption tax as the central and local tax, and the different countries only determine the different share proportion according to their own conditions. In the field of tobacco control, the tobacco control effect is compared between the countries of the world under the different tax burden. The results show that, in general, the tobacco control effect is compared. High tobacco consumption tax rate can have a good effect on tobacco control. Although the reverse relationship between tobacco rate and smoking rate is not completely accurate, the corresponding models are different in each country. However, from the experience of tobacco control in various countries, different tobacco taxes must produce different tobacco control effects and raise tobacco under normal conditions. Tax burden helps to increase the intensity of tobacco control. The current comprehensive smoking rate in China is up to 35.8%, but the tax burden on tobacco has just reached the world average. Therefore, improving tobacco tax is the only way to control the consumption of tobacco in China.
Third, the empirical analysis part of this paper mainly uses the cigarette production and marketing data from 2002 to 2010 to analyze the tobacco control effect on tobacco consumption tax, which focuses on the impact of the policy adjustment of the tobacco consumption tax on tobacco control in 2009. This process mainly combines demand price elasticity and the change of per capita disposable income. In the analysis of the absolute macro effect, the paper mainly analyzes two aspects of the comparison of the production and marketing of cigarettes and the change of cigarette sales, and focuses on the analysis of the changes in the sales of cigarettes, respectively, from the demand price elasticity and the retail price of cigarettes, respectively. The results show that in the absolute macro effect, because of the absolute macro effect, it is very important. Many studies show that China's current average demand price elasticity is low, and the 09 year tobacco consumption tax policy adjustment does not have a greater impact on the retail price of cigarettes. This further weakens the role of demand price elasticity to reduce the demand for tobacco, and eventually leads to the situation that the consumption of tobacco grass will not rise in the 09 and 10 years, and has not been very good. To realize the absolute macro effect of tobacco consumption tax control. However, in the aspect of relative macro effect, it combines demand price elasticity and demand income elasticity to analyze the effect of tobacco control. On the one hand, it considers the positive effect of increase in income on cigarette demand and the negative effect on cigarette consumption on the other hand. The results show that 09 years of tobacco elimination is eliminated. The adjustment of the tax policy has weakened the increment of cigarette consumption brought by income growth, and achieved relative macro effects to some extent. In the micro effect, the changes in the classification standards of cigarettes and the adjustment of the tobacco consumption tax rate in 2009 led to the larger change in the tax rate of the second grade cigarettes and the lower rate of low grade cigarettes. The demand price elasticity of cigarette consumption in different income groups is different, the demand price elasticity of high income people is usually lower, and the demand price elasticity of low income people is basically high. Therefore, when the cigarette price increases, the reflection of the low-income group is more sensitive and reduces the cost of low grade smoke, so that the micro control effect is achieved on the whole. The consumption structure of tobacco has been changed, so that cigarette consumption has been compressed upward from low grade cigarettes, reducing the consumption of four cigarettes and five cigarettes.
Finally, on the basis of the results of the empirical analysis, the paper puts forward some suggestions on the reform of the tobacco consumption tax system based on the international experience and the national conditions of our country. First, the government should further improve the cigarette tax burden and increase the intensity of tobacco control. As the world's largest tobacco production country, the tobacco consumption tax should not be changed only in a small range. In order to reduce the residents' consumption of tobacco products in absolute terms, it can reduce the consumption of tobacco products from the absolute amount to reduce the consumption of tobacco products in absolute terms, and the effect of tobacco control is really effective. Secondly, it is necessary to improve the amount tax and adjust the amount of tax according to the income situation regularly, and the amount tax can be adjusted according to the annual price level. It is more convenient than "valorem tax", because the influence of "ad valorem tax" is difficult to be determined by the change of income. From the amount tax, it can be more direct to control the macro effect of tobacco control. Third, there are different tax policies on high and low grade cigarettes, optimize the cigarette consumption structure, levy higher taxes on low grade cigarettes, and demand more flexible and low-grade cigarettes. When consumers fail to find a suitable substitute, they are most likely to abandon their dependence on tobacco or choose to reduce the amount of tobacco they smoke every day.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F426.89

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