我国烟酒消费税影响居民收入分配效应研究

发布时间：2018-02-01 23:25

本文关键词： 烟酒消费税健康收入分配　出处：《浙江财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：我国自1994年开征消费税以来,对烟酒消费税进行了多次调整。现行烟酒消费税制实行从价与从量相结合的复合计征方式,在对税率逐渐进行上调的过程中,我国对烟酒产品的消费量,烟酒行业产值以及与烟酒相关的税收总量均呈现稳步上涨。改革开放以来,我国经济取得了长期高速发展,人均收入不断提高,但贫富差距也不断扩大,甚至出现两极分化的趋势。在此背景下,烟酒消费量和消费支出不同程度的上升,会影响各收入阶层居民健康水平,可能在将来增加医疗费用支出,加上各收入阶层在消费时面临的税收负担,烟酒消费税会在长期和短期影响居民收入分配。我国烟酒消费税的功能定位是引导消费、补偿负外部性、增加政府收入。在实现该功能的基础上,还应该考虑到该税收政策对居民收入分配的影响,分析该税的累进性或累退性,研究其影响因素。国内外学者主要研究了烟酒消费税对价格的影响机制和影响因素,通过观察价格对消费量的影响之后发现,比起教育和宣传等控烟手段,增税导致的价格上升对总消费量的抑制作用更加明显。在大多数国家,烟酒消费税税收变化确实能很快反应在产品中,表明其存在税负转嫁。学者们还注意到,不同收入阶层居民的税负负担以及税负率,存在明显的差异性。以南非和韩国为对象进行研究,发现各收入阶层的吸烟率和需求对价格的反应程度都存在差异,低收入阶层往往对价格更加敏感。两国的研究数据都表明烟酒消费税对收入分配呈现累退性,但通过分析各收入阶层对烟酒产品具体的消费对象和消费量,并在课税对象和税率设置上进行优化,就有可能降低烟酒消费税的累退性,甚至起到一定调节收入分配的作用。本文对烟酒消费税影响居民收入分配的效应做了实证分析。方法是先通过测量烟酒产品的供给弹性和需求弹性,计算得出税负转嫁系数,再求出各收入阶层所承担的税收负担和占其可支配收入的比例,比较分析各自的税负率。为衡量烟酒消费税对居民收入分配的影响,本文采用对数偏差均值指数(MLD)分析征税前后收入分配的变化情况,最后得出烟酒消费税在总体上恶化了收入分配,但在部分相邻收入阶层间调节了收入分配差距。接着分析了造成该现象的原因,随着人们收入水平的提高,各收入阶层都有一定比例的人群在购买消费烟酒类产品,烟酒实际上已经成为了部分人的“准生活必需品”。这说明该类人群对其需求弹性较低,消费量的增加也并不一定和收入增长成正比例关系。人们随着收入水平的提高,对所承担的烟酒税收负担转嫁比例是逐渐降低的。总结起来,影响烟酒消费税发挥对收入分配起正向调节作用的因素有:随着收入增加,对购买高档次的商品需求越大,消费倾向越高,并对价格敏感程度越低;各级次税率差距越大,正向性作用越强。基于我国现状并结合国内外研究和本文的实证分析结果。本文对改善烟酒消费税政策提出了具体建议。一是提高卷烟与酒类产品的从量定额税率,推动零售环节的价格上升,并在卷烟的零售价格上标明所含税额与增加有害健康的图形警示,来增强对消费冲动行为的抑制,以此来改善各收入阶层尤其是低收入阶层居民的健康状况,降低其未来可能产生的医疗费用。二是激励企业投入技术研发,引导生产出低危害产品。三是对白酒和卷烟设置多档次税率,对不同收入阶层所选择消费的产品在适用税率上进行区分,并对奢侈型烟酒产品征收重税,改善烟酒消费税对收入分配的影响状况。
[Abstract]:Our country since 1994 since the introduction of the consumption tax, consumption tax on tobacco has been adjusted several times. The current consumption tax system from the implementation of tobacco price and quantity from combining on, in the process of tax increases gradually in our country, the consumption of alcohol and tobacco products, tobacco industry production value and tax revenue and tobacco related showed a steadily rising. Since the reform and opening up, China's economy has made rapid progress over the long term, the per capita income increased, but the gap between the rich and the poor is expanding, or even polarization trend. Under this background, rising tobacco consumption and consumption expenditure in different degree, will affect the health level of the low-income residents, may increase the medical expenses in the future, the income and consumption in the face of the tax burden, tobacco consumption tax in the short-term and long-term effects of income distribution and consumption tax in our country. Function is to guide consumption, compensation of negative externalities, increase government revenue. On the basis of the realization of the functions, should also take into account the impact of tax policy on income distribution, the analysis of tax progressivity or regressivity, to study the influencing factors of domestic and foreign scholars mainly research the consumption tax on tobacco factors affecting the mechanism and effect of price, after the discovery by observing the effect of price on consumption, compared with the education and publicity of tobacco control means, tax increases in prices caused by increased inhibitory effect on the total consumption of more obvious. In most countries, alcohol and tobacco consumption tax changes can react very quickly in the product, indicating the existence of tax shifting. Scholars also note that the burden of different income tax and tax rate, there are obvious differences. In South Africa and South Korea as the object of study, found that the income rate of smoking There are differences and demand responds to the price, low income groups tend to be more sensitive to the price. The research data in both countries showed that tobacco consumption tax on income distribution regressive, but through the analysis of different income levels on tobacco product specific consumption object and consumption, and optimize the object of Taxation and the tax rate is set and it is possible to reduce tobacco consumption tax is regressive, and even play a certain role in regulating income distribution. The effect of the income distribution effects of the alcohol consumption tax to do the empirical analysis. The first method is by measuring the alcohol and tobacco products supply and demand elasticity coefficient is calculated, then calculate the tax burden. The income tax burden and accounted for the proportion of disposable income, compared with their respective tax rate as a measure of tobacco analysis. The impact of the consumption tax on the income distribution, this paper uses logarithmic Mean deviation index (MLD) and analyze the changes of the distribution of income tax and finally excise taxes on alcohol and tobacco worsened income distribution in general, but in some adjacent income groups adjust the income gap. And then analyzes the causes of the phenomenon, with the improvement of people's income, all income groups have a certain proportion people in the purchase of consumer products and tobacco and liquor, has actually become part of the "quasi necessities." this shows that the population of the demand elasticity is low, the increase in consumption and income growth is not necessarily proportional relationship. People with the improvement of income level, is gradually reduced to take the tobacco tax burden ratio. To sum up the influence factors on alcohol and tobacco consumption tax play a positive regulatory role of income distribution: along with the increase of income, for the purchase of high-grade business Product demand is big, the propensity to consume more and more sensitive to lower prices; at all levels of tax rate gap is larger, stronger positive role. Based on the present situation of our country and empirical analysis combined with domestic and foreign research and the results of this paper. This paper puts forward concrete suggestions on how to improve the tobacco consumption tax policy. One is to improve the cigarette and alcoholic products from the amount of fixed rate, promote the retail price rise, and marked with tax increases and harmful to the health of the graphic warnings on the retail price of cigarettes, to enhance the suppression of consumer impulsive behavior, in order to improve the income especially low-income residents' health, reduce the possible the future medical expenses. Two is to encourage businesses to invest in technology research and development, to guide the production of low hazard products. Three is the setting rate of liquor and cigarettes, for different income groups of selected consumer products in the application The tax rate is distinguished, and the heavy tax is imposed on the luxury tobacco and wine products to improve the influence of the tobacco and wine consumption tax on the income distribution.

【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F126.2

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