烟草消费税制优化研究

发布时间：2018-04-02 00:18

本文选题：烟草消费税　切入点：税收制度　出处：《安徽财经大学》2017年硕士论文

【摘要】：中国的烟草种植、烟草消费和烟民数量等均为世界第一,烟草行业的发展给中国带来了巨大的经济效益,不仅增加了政府财政收入,还给社会提供了大量工作岗位,促进了就业。然而伴随着巨大的经济效益,更多的副作用也开始浮出水面。烟草制品的消费给国民健康和经济发展带来极大危害,据专家估计,由吸烟引起的各种外部不经济效应,已超过当年烟草企业上缴国家利税的总和。对此,中国签署了烟草控制框架公约,开始顺应国际趋势,采用各种手段以期减少烟草消费,其中被认为最有效的烟草消费税,中国政府也对其进行了多次不同程度的调整甚至改革。最近一次,2015年中国再度调整烟草消费税,此次改革使中国烟草销量出现20年来的首次下滑,烟草消费税对于控烟真正起到了作用。本文在此背景下研究烟草消费税制优化设计,以使其在控制烟草消费、增加政府财政收入、促进烟草产业结构优化升级等方面发挥更大的作用。本文以中国烟草行业卷烟产品消费税政策为研究对象,通过对其分析研究,旨在得出烟草消费税制度进一步优化的方向。文章首先运用外部性、需求弹性等经济学相关理论来说明政府利用烟草消费税进行控烟的必要性和可行性,接着介绍了中国烟草消费税的历史与现状,并分析现行政策中存在的问题,通过比较其他国家烟草消费税政策在计征方式、税率、征收环节、收入归属四个方面的具体做法来借鉴其中的先进经验,并结合中国实际国情,对中国烟草消费税制的优化提出政策建议:在征税方式上改价内税为价外税,合理引导消费者消费;在计征方式上实行从量为主、从价为辅的计征方式,并逐步过渡到完全的从量计征;税率方面进一步提高,使之超过居民收入的上涨幅度;将主要征税环节前移至零售环节,使卷烟零售价可以和税收同步增加,实现以税控烟的效果;同时改烟草消费税为中央和地方共享税,生产环节的税收归中央政府,批发零售环节的税收归地方政府。
[Abstract]:China's tobacco cultivation, tobacco consumption and the number of smokers are the first in the world. The development of the tobacco industry has brought great economic benefits to China, not only increasing the government's financial revenue, but also providing a large number of jobs to the society. Employment has been promoted. However, with the enormous economic benefits, more side effects are beginning to surface. The consumption of tobacco products has brought great harm to national health and economic development, according to experts' estimates. All kinds of external uneconomic effects caused by smoking have exceeded the total amount of state profits and taxes handed over by tobacco enterprises in the past year. In response to this, China signed the Framework Convention on Tobacco Control and began to conform to international trends and adopt various means to reduce tobacco consumption. Among them, the tobacco excise tax, which is considered to be the most effective, has also been adjusted or even reformed by the Chinese government in varying degrees. Most recently, China adjusted the tobacco consumption tax again in 2015. This reform has led to the first decline in Chinese tobacco sales in 20 years, and the tobacco consumption tax has really played a role in tobacco control. In this context, this paper studies the optimization design of tobacco consumption tax system in order to make it control tobacco consumption. To increase the revenue of the government and promote the optimization and upgrading of the tobacco industry structure, this paper takes the consumption tax policy of cigarette products in the tobacco industry of China as the research object, through the analysis and research on it, The purpose of this paper is to find out the direction of further optimization of the tobacco consumption tax system. Firstly, the article uses the theories of externality, demand elasticity and other economics to explain the necessity and feasibility of the government using the tobacco consumption tax to control tobacco. Then it introduces the history and present situation of China's tobacco consumption tax, and analyzes the existing problems in the current policies. Based on the advanced experience of the four aspects of income attribution and the actual situation of China, this paper puts forward some policy suggestions on the optimization of China's tobacco consumption tax system: changing the internal price tax to the external value tax in the way of taxation. To guide consumer consumption reasonably; to adopt the method of counting according to quantity mainly and from value to supplement, and to gradually transition to a complete measure of quantity; to raise the tax rate further, so as to exceed the increase of residents' income; To move the main tax collection link forward to the retail link, so that the retail price of cigarettes can be increased at the same time as the tax revenue, so as to achieve the effect of controlling cigarettes by tax; at the same time, the tobacco consumption tax will be changed to the central and local share tax, and the tax on the production link will go to the central government. The taxation of wholesale and retail links belongs to the local government.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

【相似文献】