我国烟草消费税效应分析及完善对策研究

发布时间：2018-05-15 05:41

本文选题：烟草消费税 + 综合效应　；参考：《首都经济贸易大学》2016年硕士论文

【摘要】：在我国,一方面,烟草行业的贡献及其相关产业的从业人员都占有相当大的比重;另一方面,我国作为产烟和吸烟大国,吸烟所导致的外部不经济问题令人关注。世界卫生组织(WHO)统计数据显示,全球每年因吸烟导致死亡人数将近600万人,我国每年因吸烟致死人数已超百万。我国在2003年加入世界卫生组织烟草控制框架公约(FCTC),政府既采取了一些非税手段进行调控,同时也多次采取税收手段进行调控。2015年5月,再次提高卷烟批发环节的从价税,以加强对烟草行业的税收调控。但政府烟草消费税的调控效应如何仍需要进一步研究,为了全面分析我国烟草消费税改革的综合效应,本文从以下五个方面进行研究。首先,对征收烟草消费税进行理论分析。对消费税以及烟草消费税进行内涵界定,并从需求弹性理论和税负转嫁理论方面对提高烟草消费税率能否控制烟草消费进行理论阐述,说明政府“以税控烟”的理论基础。其次,对我国烟草行业税收现状进行分析,从现行烟草消费税税率、征收环节、税收归属、计征方式方面进行现状阐述,并指出烟草消费税改革后仍存在的一些问题,如烟草消费税税率仍偏低,征税环节过于单一,计征方式设计不合理,税收归属导致控烟效果不满意等,需要政府进一步关注和解决。第三,对烟草消费税的效应进行实证分析,分为调查问卷和模拟分析两种方式。一方面,以调查问卷的方式,了解广大民众对烟草消费情况的认知程度以及他们对当前烟草消费税的完善建议,分析当前烟草消费税设置上存在的不足和问题,以便今后改革中出台更加完善的烟草消费税政策。另一方面,通过模拟分析的方式对提高烟草消费税率带来的效应进行分析。一是评估卷烟消费税对烟草消费的影响,得出结论:税率越高,卷烟价格越高,卷烟销售量就越低,代表越能控制烟草消费,减少吸烟带来的疾病和死亡。二是评估卷烟消费税对烟草行业的影响,得出结论:烟草消费税税率越高,对卷烟工业的负面影响就越大,烟草相关产业从业人员数量不断下降。三是评估卷烟消费税对财政收入的影响,提高卷烟消费税率会带来财政收入的增加。第四,对烟草消费税政策和调控效应进行国际比较,对美洲、欧洲、亚洲具有代表性的一些国家的烟草消费税制进行分析,以便为我国的烟草消费税政策提供经验借鉴。第五,在实证分析的基础上,结合国际经验和我国国情对烟草消费税改革提出相关建议,包括推进烟草消费税负的合理化,改变烟草消费税的征收环节和计征方式,逐步推进烟草制品的市场化进程,实现真正意义上的价税联动。与此同时,政府应尽快完善财税相关配套措施,加大税款对控烟、医疗和就业的支出,尽快出台相关政策以解决由于烟草消费税改革而导致的下岗职工再就业问题,并设置合理的税收返还制度,完善烟草法律法规,保证调控效果,以期达到更好的综合效应。
[Abstract]:In our country, on the one hand, the contribution of the tobacco industry and the employees in the related industries have a considerable proportion; on the other hand, as a major country in tobacco production and smoking, the external uneconomic problems caused by smoking are concerned. The WHO (WHO) statistics show that the number of deaths caused by smoking in the world is nearly 6 million people every year. The number of deaths caused by smoking in our country has exceeded millions every year. In 2003, China joined the WHO Tobacco Control Framework Convention (FCTC). The government has adopted some non tax means to regulate and control, and also take several tax means to regulate and control the May year in order to improve the tax on cigarette batch to strengthen the tax on tobacco industry. However, the regulation effect of the government tobacco consumption tax still needs further study. In order to comprehensively analyze the comprehensive effect of the reform of the tobacco consumption tax in China, this paper studies the following five aspects. First, the theoretical analysis of the levy on tobacco consumption tax is carried out. The connotation of the consumption tax and the tobacco consumption tax is defined, and the demand is played. The theory of sex and the theory of tax burden transfer to improve the tobacco consumption rate to control tobacco consumption, explain the theoretical basis of the government "tax control of tobacco". Secondly, the current situation of China's tobacco industry tax analysis, from the current tobacco consumption tax rate, levy ring, tax attribution, the way of counting the status of the status of the situation. It also points out some problems that still exist after the reform of tobacco consumption tax, such as the tax rate of the consumption tax of tobacco grass is still low, the taxing link is too single, the design of the tax collection is unreasonable, the tax attribution leads to the dissatisfaction of the effect of tobacco control and so on. The government needs further attention and solution. Third, the effect of tobacco consumption tax is empirically analyzed, and the questionnaire is divided into questionnaires and On the one hand, by the way of questionnaire, we can understand the cognition degree of the general public on the consumption of tobacco and the suggestions to improve the current tobacco consumption tax, analyze the shortcomings and problems of the current tobacco consumption tax, so as to make a more perfect tobacco consumption tax policy in the future reform. The other is to introduce a more perfect tobacco consumption tax policy in the future. On the other hand, the effect of improving the tobacco consumption tax rate is analyzed by simulation analysis. One is to evaluate the effect of cigarette consumption tax on tobacco consumption. The conclusion is that the higher the tax rate, the higher the cigarette price, the lower the cigarette sales, the more the tobacco consumption, the disease and the death caused by smoking. Two is the assessment of cigarette. The influence of the consumption tax on the tobacco industry draws a conclusion that the higher the tax rate of the tobacco consumption, the greater the negative impact on the cigarette industry, the decrease in the number of employees in the tobacco related industries. Three is to assess the impact of the cigarette consumption tax on the fiscal revenue, and the increase in the cigarette consumption tax rate will bring about an increase in the fiscal revenue. Fourth, the tax administration of tobacco consumption. The effect of policy and regulation is compared internationally, and the tobacco consumption tax system of some representative countries in America, Europe and Asia is analyzed in order to provide experience for China's tobacco consumption tax policy. Fifth, on the basis of empirical analysis, some suggestions on the reform of tobacco consumption tax are put forward on the basis of the international experience and the national conditions of our country, including the reform of tobacco consumption tax. Promote the rationalization of the tax burden on tobacco consumption, change the tache of the tax on tobacco consumption and the way to levy the tobacco consumption tax, gradually promote the process of the marketization of tobacco products, and realize the real value and tax linkage. At the same time, the government should improve the relevant supporting measures of tax and taxation as soon as possible, increase the expenditure of tax on tobacco control, medical and employment, and introduce relevant policies as soon as possible. To solve the problem of reemployment of laid-off workers due to the reform of tobacco consumption tax, and set up a reasonable tax return system, perfect the tobacco laws and regulations, guarantee the effect of regulation and control in order to achieve a better comprehensive effect.

【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】：2016
【分类号】：F812.42

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