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  本文選題：控?zé)熯\動　切入點：煙草消費稅改革　出處：《首都經(jīng)濟貿(mào)易大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：中國的煙草種植、煙草制品生產(chǎn)、煙草消費和吸煙人數(shù)均居世界第一，可以說，中國是煙草生產(chǎn)和消費的超級大國。但是，隨著煙草制品消費的增多，越來越多的外部不經(jīng)濟問題也凸顯出來。為了控制吸煙所帶來的種種問題，中國于2003年加入了世界衛(wèi)生組織煙草控制框架公約(FCTC)，自此采取了一系列非價格手段進行煙草控制。2009年5月，為了減少煙草消費量，財政部和國家稅務(wù)總局發(fā)布公告上調(diào)煙草消費稅率。但以上控?zé)熜Ч�均不明顯。 本研究的主要目標(biāo)是通過對我國現(xiàn)有煙草消費稅制進行分析，得出下一步煙草消費稅改革的方向。本文運用商品價格形成機制、價格的需求彈性等經(jīng)濟理論基礎(chǔ)，借鑒煙草消費稅在歐洲、北美洲和亞洲不同國家控?zé)熯\動中取得的成果，結(jié)合中國實際國情，并對煙草消費稅上調(diào)對煙草消費量及煙草稅收收入的影響進行數(shù)量分析，說明當(dāng)前形勢下中國煙草消費稅應(yīng)如何進行下一步改革。此外，通過分析我國當(dāng)前煙草行業(yè)存在的政企不分的問題，指出政府下一步應(yīng)如何完善煙草行業(yè)體制。 我國目前急需對煙草消費稅進行進一步改革。一是將甲、乙兩類煙的從價比例稅適度上調(diào)，甲類煙上調(diào)至61%，，乙類煙上調(diào)至51%，另上調(diào)從量定額稅到2元/包。二是完善煙草相關(guān)稅收的配套改革，取消煙草消費稅、增值稅稅收返還補助制度；將煙葉稅合并于煙草消費稅中；對煙草行業(yè)征收超額所得稅。三是政府應(yīng)轉(zhuǎn)變態(tài)度，更多關(guān)注和維護公民的健康，而不是過分關(guān)注財政收入，改變當(dāng)前煙草行業(yè)政企不分的局面，確保煙草消費稅能夠價稅聯(lián)動。
[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.
【學(xué)位授予單位】：首都經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F426.89

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

1 劉鵬;資源配置視角下我國成品油消費稅效應(yīng)研究[D];南京財經(jīng)大學(xué);2015年

本文編號：1645730