卷烟消费税政策变迁及其对烟草经营的影响研究

发布时间：2018-01-16 05:10

  本文关键词：卷烟消费税政策变迁及其对烟草经营的影响研究　出处：《郑州大学》2017年硕士论文　论文类型：学位论文

  更多相关文章： 卷烟消费税 烟草经营 政策变迁

【摘要】：我国是全球最大的烟草生产国和烟草消费国。“十二五”期间,烟草行业累计实现税利47680亿元,年均增加1078.4亿元,年均增长13.6%;累计上缴财政41323亿元,年均增加1212.2亿元,年均增长17.5%。2016年,烟草行业实现烟农总收入660亿元(含生产投入补贴),实现烟叶税128亿元,烟农户均收入4.92万元,同比增加0.43万元;全年实现税利10795亿元,完成876亿元专项税和利润上缴任务,全年上缴财政总额10006亿元。作为国家财政收入的重要来源,卷烟消费税对国家财政增收作用十分巨大,卷烟消费税调整对于国家财政增收、控烟履约、烟草行业发展影响深远。从1994年开始调整卷烟产品消费税政策至今,我国烟草行业消费税政策几经调整,几经变革,对调整烟草行业结构,保证国家财政收入等方面发挥了极为重要的作用。本文以河南为例,运用政策变迁理论,通过分析历次卷烟消费税调整对烟草经营带来的影响,研究政府手段作用于烟草经营的影响机理、合理性和不足之处,并对消费税政策调整展开讨论,提出几点合理性意见或建议。经本文研究,历次卷烟消费税调整侧重各有不同,历次卷烟消费税调整后,国家财政收入总体均呈现了持续增长态势。直接原因是调整卷烟消费税,直观增加了烟草行业税负水平,扩大作为国家财政收入来源的税收总量;深层次原因,是烟草行业在该时期顺应整体经济形势,积极应对,促进行业稳定发展,烟草行业整体在该段时期处于规模和效益稳定增长期。但在2015年卷烟消费税调整后,卷烟经营各项指标开始下滑,且幅度较大。直接原因是此次卷烟消费税调整税负再次提高,且提高幅度较大;深层次原因是此次调整实施税价联动,“提税”兼具“顺价”,同时,当前烟草行业总量规模处于了相对稳定期,总量拐点到来。另外,此次卷烟消费税调整后的税负水平可能已高于了烟草行业所能承受的增长水平,影响到了国家财政增收和烟草行业发展。因此,卷烟消费税政策在调整和实施的过程中仍然有待完善。
[Abstract]:China is the world's largest producer and consumer of tobacco. During the 12th Five-Year Plan, the tobacco industry achieved a cumulative tax profit of four tillion seven hundred and sixty-eight billion yuan, an average annual increase of 107.84 billion yuan, an annual increase of 13.6 yuan. The total financial contribution was four tillion one hundred and thirty-two billion three hundred million yuan, with an average annual increase of 121.22 billion yuan, and an average annual increase of 17.5%. In 2016, the tobacco industry realized a total income of 66 billion yuan (including production input subsidies). The average income of tobacco farmers is 49,200 yuan, which is 4,300 yuan higher than that of the same period of last year. One tillion seventy-nine billion five hundred million yuan in tax profits, 87.6 billion yuan in special taxes and profits, and one tillion six hundred million yuan in total, as an important source of state revenue. Cigarette excise tax plays a very important role in increasing the national financial revenue. The adjustment of cigarette consumption tax can increase the national financial revenue and control smoking. The development of tobacco industry has a far-reaching impact. Since 1994, the tobacco industry has adjusted the consumption tax policy, China's tobacco industry consumption tax policy has been adjusted several times, several changes, to adjust the structure of the tobacco industry. This paper takes Henan as an example and applies the theory of policy change to analyze the influence of the previous cigarette excise tax adjustment on tobacco management. This paper studies the influence mechanism, rationality and deficiency of government means on tobacco management, discusses the adjustment of consumption tax policy, and puts forward some reasonable opinions or suggestions. The adjustment of cigarette excise tax has different emphases. After the adjustment of cigarette consumption tax, the national fiscal revenue has shown a sustained growth trend, and the direct reason is the adjustment of cigarette consumption tax. The tax burden level of tobacco industry is increased intuitively and the total tax revenue as a source of national financial revenue is expanded. The deep reason is that the tobacco industry in this period conforms to the overall economic situation and actively responds to promote the stable development of the industry. The tobacco industry as a whole is in the stable growth period of scale and benefit in this period. However, after the adjustment of cigarette excise tax in 2015, the index of cigarette operation began to decline. The direct reason is that the tax burden of the cigarette excise tax adjustment is raised again, and the increase is larger; The deep reason is that the adjustment of the implementation of the tax price linkage, "tax increase" both "down the price", at the same time, the current total scale of the tobacco industry in a relatively stable period, the total amount of inflection point arrived. The tax burden after the cigarette excise tax adjustment may have been higher than the tobacco industry can bear the level of growth, affecting the national financial revenue and the development of the tobacco industry. Cigarette excise tax policy in the adjustment and implementation of the process is still to be improved.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F426.8;F406.7
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本文编号：1431666