我国烟草消费税改革研究

发布时间：2018-03-21 22:02

本文选题：控烟运动　切入点：烟草消费税改革　出处：《首都经济贸易大学》2014年硕士论文　论文类型：学位论文

【摘要】：中国的烟草种植、烟草制品生产、烟草消费和吸烟人数均居世界第一，可以说，中国是烟草生产和消费的超级大国。但是，随着烟草制品消费的增多，越来越多的外部不经济问题也凸显出来。为了控制吸烟所带来的种种问题，中国于2003年加入了世界卫生组织烟草控制框架公约(FCTC)，自此采取了一系列非价格手段进行烟草控制。2009年5月，为了减少烟草消费量，财政部和国家税务总局发布公告上调烟草消费税率。但以上控烟效果均不明显。本研究的主要目标是通过对我国现有烟草消费税制进行分析，得出下一步烟草消费税改革的方向。本文运用商品价格形成机制、价格的需求弹性等经济理论基础，借鉴烟草消费税在欧洲、北美洲和亚洲不同国家控烟运动中取得的成果，结合中国实际国情，并对烟草消费税上调对烟草消费量及烟草税收收入的影响进行数量分析，说明当前形势下中国烟草消费税应如何进行下一步改革。此外，通过分析我国当前烟草行业存在的政企不分的问题，指出政府下一步应如何完善烟草行业体制。我国目前急需对烟草消费税进行进一步改革。一是将甲、乙两类烟的从价比例税适度上调，甲类烟上调至61%，，乙类烟上调至51%，另上调从量定额税到2元/包。二是完善烟草相关税收的配套改革，取消烟草消费税、增值税税收返还补助制度；将烟叶税合并于烟草消费税中；对烟草行业征收超额所得税。三是政府应转变态度，更多关注和维护公民的健康，而不是过分关注财政收入，改变当前烟草行业政企不分的局面，确保烟草消费税能够价税联动。
[Abstract]:China ranks first in the world in tobacco cultivation, tobacco production, tobacco consumption and smoking. It can be said that China is a superpower in tobacco production and consumption. However, with the increase of tobacco products consumption, More and more external uneconomic problems are also emerging. In order to control the problems caused by smoking, China acceded to the WHO Framework Convention on Tobacco Control in 2003 and has since adopted a series of non-price measures to control tobacco. In May 2009, to reduce tobacco consumption, The Ministry of Finance and the State Administration of Taxation issued a notice to raise the tax rate on tobacco consumption. The main goal of this study is to analyze the current tobacco consumption tax system in China, and to find out the direction of tobacco consumption tax reform in the next step. This paper uses the commodity price formation mechanism, price elasticity of demand and other economic theoretical basis. Based on the results of tobacco control campaigns in different countries in Europe, North America and Asia, and in light of the actual situation in China, the effect of tobacco consumption tax increase on tobacco consumption and tobacco tax revenue is analyzed quantitatively. This paper explains how to carry out the next step reform of China's tobacco consumption tax under the current situation. In addition, by analyzing the problems existing in the tobacco industry in our country, the author points out how the government should perfect the tobacco industry system in the next step. At present, there is an urgent need for further reform of the consumption tax on tobacco in our country. First, the ad valorem proportional tax on both categories A and B should be increased moderately. A cigarette to 61, B cigarette to 51, another increase from the quota tax to 2 yuan / bag. Second, improve tobacco related tax reform, eliminate tobacco consumption tax, VAT tax return subsidy system; The third is that the government should change its attitude and pay more attention to the health of its citizens than to the fiscal revenue. Change the current situation of tobacco industry, ensure that tobacco excise tax can be linked to the tax.
【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】：2014
【分类号】：F812.42;F426.89

【引证文献】