本文選題：煙草消費稅 + 絕對宏觀效應��； 參考：《西南財經大學》2013年碩士論文

【摘要】：眾所周知,煙草消費稅是一把雙刃劍。一方面它拉動經濟發(fā)展、促進就業(yè),據統(tǒng)計,煙草行業(yè)為社會提供了6000多萬個工作崗位,且煙草企業(yè)每年都上繳高額的煙草稅利,對財政收入的貢獻巨大；另一方面,吸煙給國民健康帶來的損害更是不容忽視。很多醫(yī)學研究表明,香煙的煙霧中,92%為氣體,如一氧化碳、氫氰酸等；8%為焦油,里面包含了尼古丁、苯并芘等放射性物質,已經被證實含有的致癌物質超過40種。并且,很多研究都表明,煙草消費的潛在社會成本巨大,會給社會帶來極大的經濟損失,煙草的危害遠遠超過它平時表現出來的那一面。吸煙者吸煙會造成身邊的人被動吸入“二手煙”,“二手煙”的吸入容易引起急性心腦血管疾病、肺炎的發(fā)生,對孕婦、兒童的傷害更大。 煙草消費稅作為經濟調控的手段,能對控煙起到良好的作用。雖然,我國政府近年來提高了煙草消費稅的控煙力度,但是仍然存在很多問題,與國外其他國家相比,我國一方面是煙草生產和消費的大國,據世界衛(wèi)生組織的估計,中國的煙民占到了全球煙民的1/4；另一方面,我國控煙的稅收政策還不夠完善,控煙的力度不強,煙草的綜合稅率還處于中低水平,不能與我國煙草消費的嚴峻形勢相匹配。世界各國的控煙經驗都表明煙草消費稅是一種有效的控煙手段,首先,煙草消費稅具有間接稅的一般屬性,能夠形成一種價格傳導機制,通過征稅提高煙草價格進而達到降低煙草消費的目的。其次,煙草消費稅在短期內有利于提高財政收入,該部分稅收可以專門用于控煙活動,形成一種控煙的良性機制。且有關研究表明,“重稅控煙”的舉措在我國的控煙過程中也是適用的,這使得煙草企業(yè)主要稅種的負擔率均高于其他企業(yè),煙草行業(yè)的經濟增長也受到限制、對全部工業(yè)經濟貢獻率的下降,表明“重稅控煙”能在某種程度上達到控煙效果。此外,煙草消費稅最重要的特征是它在影響卷煙消費的過程中具有靈活性,它能夠充分利用不同消費者對價格的不同敏感程度來改變他們對卷煙的需求,以至于最終改變卷煙的消費結構,這也是是它區(qū)別與其他控煙手段的主要特點。雖然,能夠認識到煙草消費稅在控煙過程中的重要性,但目前我國對煙草消費稅的控煙效應并沒有準確的評估,對目前的控煙形式難以準確把握,以至于很難在煙草消費稅的控煙政策方面有實質性的改進。 為了更加充分、深入地掌握我國目前煙草消費稅在制度和控煙效應方面的情況,本文主要將從四個方面進行研究。首先,對政府控煙進行理論分析,從煙草作為有害商品的屬性、消費煙草產生的負外部性以及煙草消費存在的一些不合理偏好三個方面闡述了政府控制卷煙消費的必要性。并且對煙草消費稅的控煙效應進行界定,運用煙草消費稅來控制卷煙銷量,在制度的設計上是比較靈活的。征稅方式、稅率的變化都能對煙草消費產生不同的影響,所以,煙草消費稅的控煙效應也是多元的。文章將煙草消費稅的控煙效應界定為宏觀效應和微觀效應兩個方面,宏觀效應又分為不考慮收入影響的絕對宏觀效應和考慮收入影響的相對宏觀效應。絕對宏觀效應是指不考慮收入變化對卷煙需求量的影響,也就是說無論收入如何變化,都將卷煙需求變動的絕對量作為衡量控煙宏觀效應的指標；相對宏觀效應是考慮收入變化對卷煙需求量的影響,即將卷煙需求的相對變動量作為衡量控煙效應的指標。微觀效應指由于卷煙需求價格彈性、卷煙消費者自身特性等因素的影響,煙草消費稅對不同檔次的卷煙以及男性、女性、青少年等不同消費群體會有不同影響,最終影響卷煙的消費結構。對煙草消費結構的影響也是煙草消費稅作為稅收控煙手段的特有屬性。 其次,文章對國內外的煙草消費稅政策和控煙效應進行國際比較。在煙草消費稅政策方面主要從征稅的形式與范圍、征收環(huán)節(jié)、收入歸屬三個方面進行比較,以便為我國的政策改革提供借鑒。結果顯示：大部分國家選擇的是無差別的征收方式,主要是因為他們卷煙價格的差異不大,卷煙的檔次較少。在征收環(huán)節(jié)方面,多數國家都趨向于在卷煙的零售和出廠兩個環(huán)節(jié)均征收煙草消費稅,以便更好的起到控煙效果。在收入歸屬方面,主要有兩種類型：一種是將煙草消費稅完全作為中央稅種,收入歸中央政府所有；二是將煙草消費稅作為中央與地方共享稅種,不同國家只根據自身情況確定不同的共享比例。在控煙效應方面,主要比較了世界各國在不同稅收負擔下的控煙效應,結果表明：一般情況下,較高的煙草消費稅率能對控煙起到良好的效果。雖然,煙草稅率和吸煙率中反向的對應關系并不完全準確,各個國家的對應模式也不盡相同。然而,從各國的控煙經驗來看,不同的煙草稅負必定會產生不同的控煙效應,正常情況下提高煙草稅負有助于加大控煙力度。我國目前的綜合吸煙率高達35.8%,但煙草稅負只是剛達到世界平均水平,所以,提高煙草稅負是控制我國煙草消費的必經之路。 第三,實證分析部分本文主要利用了2002年至2010年的卷煙產銷數據對煙草消費稅的控煙效應進行分析,其中重點討論了2009年煙草消費稅的政策調整對控煙的影響,該過程中主要結合需求價格彈性、居民人均可支配收入的變化情況等進行分析。在分析絕對宏觀效應時,主要從卷煙的產銷對比情況和卷煙的銷量變化情況兩個方面進行分析,重點分析了卷煙的銷量變動狀況,分別從需求價格彈性和卷煙零售價格兩個角度來討論。結果顯示：在絕對宏觀效應方面,由于很多研究都表明我國目前的平均需求價格彈性偏低,且09年煙草消費稅政策調整并沒有對卷煙的零售價產生較大影響,這進一步削弱了需求價格彈性降低煙草需求量的作用,最終導致了09年和10年煙草消費量不降反升的局面,未能很好的實現煙草消費稅控煙的絕對宏觀效應。然而,在相對宏觀效應方面,結合需求價格彈性和需求收入彈性對控煙效應進行分析,一方面考慮收入增加對卷煙需求的正效應,另一方面考慮價格上升對卷煙消費的負效應。結果顯示,09年煙草消費稅政策的調整削弱了收入增長帶來的卷煙消費增量,在一定程度上實現了相對宏觀效應。在微觀效應方面,各檔次卷煙分類標準的變化和2009年煙草消費稅稅率的調整導致-二檔卷煙的稅率變動較大,低檔卷煙的稅率增幅較小。然而,由于不同收入群體卷煙消費的需求價格彈性不同,高收入者的需求價格彈性通常較低,而低收入者的需求價格彈性基本偏高。所以,當卷煙價格增加時低收入群體的反映更敏感,會減少低檔煙的消費,以至于在整體上達到微觀控煙效應,改變了煙草消費結構,使卷煙消費從低檔卷煙開始向上壓縮,降低了四、五檔卷煙的消費。 最后,文章在實證分析結果的基礎上,結合國際經驗和我國國情對煙草消費稅制度提出改革建議：首先,政府應該進一步提高卷煙稅負,加大控煙力度,我國作為世界第一的煙草生產大國,煙草消費稅負不能只在小幅范圍內變動,必須有大幅度的提高,使其超過居民可支配收入的增長幅度才能從絕對量上減少居民對煙草制品的消費,真正起到控煙的效果。其次,要提高從量稅,并定期根據收入情況對從量稅進行調整,從量稅可以根據每年的物價水平進行調整,在調整上比“從價稅”更加簡便,因為“從價稅”受收入變化的影響很難確定,從量稅反而能更直接的起到控煙的宏觀效應。第三,對高低檔次的卷煙實行有差別的稅收政策,優(yōu)化卷煙消費結構,對低檔煙征收較高的稅,需求彈性較大的低檔卷煙消費者找不到合適的替代品時,最有可能會放棄對煙草的依賴或選擇減少每天的吸煙量。
[Abstract]:As we all know, the tobacco consumption tax is a double-edged sword. On the one hand it promotes economic development and promotes employment. According to statistics, the tobacco industry provides about 60000000 jobs for the society, and tobacco enterprises pay high tobacco tax benefits every year and contribute greatly to the financial income; on the other hand, smoking is more damaging to national health. No neglect. Many medical studies have shown that 92% of the smoke of cigarette smoke, such as carbon monoxide, hydrocyanic acid, and 8% is tar, containing radioactive substances such as nicotine and benzopyrene, which have been confirmed to contain more than 40 carcinogens. And many studies have shown that the potential social cost of tobacco consumption will be brought to society. To the great economic loss, the harm of tobacco is far more than the usual side of it. Smokers will cause the passive inhalation of "second-hand smoke" by smokers, and the inhalation of "second-hand smoke" causes acute cardiovascular and cerebrovascular diseases, the occurrence of pneumonia, and the greater harm to pregnant women and children.
As a means of economic control, tobacco consumption tax can play a good role in tobacco control. Although our government has improved the tobacco consumption tax control in recent years, there are still a lot of problems. Compared with other countries in foreign countries, China is a big country in tobacco production and consumption, according to the WHO estimates, Chinese smokers. On the other hand, the tax control policy of tobacco control in China is not perfect, the intensity of tobacco control is not strong, the overall tax rate of tobacco is still in the middle and low level, which can not match the severe situation of China's tobacco consumption. The tobacco control experience in all countries in the world shows that the tobacco consumption tax is an effective means of tobacco control, first of all, tobacco. The consumption tax has the general attribute of indirect tax, which can form a kind of price transmission mechanism, improve the tobacco price by tax and then reduce the consumption of tobacco. Secondly, the tobacco consumption tax is beneficial to improve the financial income in the short term. This part of the tax can be used to control tobacco activities and form a benign mechanism of tobacco control. The study shows that the action of "heavy tax control" is also applicable in the process of tobacco control in China, which makes the burden rate of the main taxes of tobacco enterprises higher than that of other enterprises, the economic growth of the tobacco industry is also restricted, and the decline in the contribution rate of all industrial economies shows that the "heavy tax control smoke" can achieve the effect of tobacco control to some extent. In addition, the most important feature of the tobacco consumption tax is that it has the flexibility in the process of influencing the cigarette consumption. It can make full use of different consumers' different sensitivity to the price to change their demand for cigarettes, and eventually change the cigarette consumption structure, which is the main feature of the difference and other means of tobacco control. However, it is possible to realize the importance of tobacco consumption tax in the process of tobacco control, but there is no accurate assessment of the tobacco control effect on tobacco consumption tax in China. It is difficult to accurately grasp the current form of tobacco control so that it is difficult to improve the tobacco consumption tax policy.
In order to be more fully and fully understand the current situation of tobacco consumption tax in the system and the effect of tobacco control in China, this paper will mainly study from four aspects. First, the theoretical analysis of government tobacco control is carried out, from the attribute of tobacco as a harmful commodity, the negative externality of the production of tobacco and some unreasonable consumption of tobacco consumption. Three aspects of the government to control the necessity of the government to control cigarette consumption, and to define the tobacco consumption tax effect of tobacco control, the use of tobacco consumption tax to control cigarette sales, the system is more flexible in the design of the system. Tax mode, tax changes can have different effects on tobacco consumption, so the control of tobacco consumption tax The effect of tobacco control is also pluralistic. This article defines tobacco consumption tax effect as two aspects: macro effect and micro effect. The macro effect is divided into absolute macro effect without consideration of income influence and relative macro effect considering income influence. It is said that no matter how the income changes, the absolute amount of the change in the cigarette demand is used as an indicator to measure the macro effect of the tobacco control. The relative macro effect is to consider the influence of the income change on the cigarette demand, and the relative change of the cigarette demand as an indicator of the effect of the tobacco control. The effect of tobacco consumption tax on different grades of cigarettes, male, female, teenage and other different consumer groups will have different effects on the consumption structure of cigarettes. The influence of the tobacco consumption structure is also the characteristic of the tobacco consumption tax as a means of tax control.
Secondly, the article compares the tobacco consumption tax policy and the effect of tobacco control at home and abroad. The tobacco consumption tax policy is compared mainly from three aspects of tax form and scope, collection link and income attribution, in order to provide reference for China's policy reform. The results show that most countries choose undifferentiated signs. The main reason is that their cigarette price is not very different and the grade of cigarettes is less. In the collection link, most countries tend to levy tobacco consumption tax on two links of cigarette retail and factory, so as to better play the effect of tobacco control. There are two main types of income attribution: the one is the tobacco consumption tax. As the central tax, the income is owned by the central government. Two is to share the tobacco consumption tax as the central and local tax, and the different countries only determine the different share proportion according to their own conditions. In the field of tobacco control, the tobacco control effect is compared between the countries of the world under the different tax burden. The results show that, in general, the tobacco control effect is compared. High tobacco consumption tax rate can have a good effect on tobacco control. Although the reverse relationship between tobacco rate and smoking rate is not completely accurate, the corresponding models are different in each country. However, from the experience of tobacco control in various countries, different tobacco taxes must produce different tobacco control effects and raise tobacco under normal conditions. Tax burden helps to increase the intensity of tobacco control. The current comprehensive smoking rate in China is up to 35.8%, but the tax burden on tobacco has just reached the world average. Therefore, improving tobacco tax is the only way to control the consumption of tobacco in China.
Third, the empirical analysis part of this paper mainly uses the cigarette production and marketing data from 2002 to 2010 to analyze the tobacco control effect on tobacco consumption tax, which focuses on the impact of the policy adjustment of the tobacco consumption tax on tobacco control in 2009. This process mainly combines demand price elasticity and the change of per capita disposable income. In the analysis of the absolute macro effect, the paper mainly analyzes two aspects of the comparison of the production and marketing of cigarettes and the change of cigarette sales, and focuses on the analysis of the changes in the sales of cigarettes, respectively, from the demand price elasticity and the retail price of cigarettes, respectively. The results show that in the absolute macro effect, because of the absolute macro effect, it is very important. Many studies show that China's current average demand price elasticity is low, and the 09 year tobacco consumption tax policy adjustment does not have a greater impact on the retail price of cigarettes. This further weakens the role of demand price elasticity to reduce the demand for tobacco, and eventually leads to the situation that the consumption of tobacco grass will not rise in the 09 and 10 years, and has not been very good. To realize the absolute macro effect of tobacco consumption tax control. However, in the aspect of relative macro effect, it combines demand price elasticity and demand income elasticity to analyze the effect of tobacco control. On the one hand, it considers the positive effect of increase in income on cigarette demand and the negative effect on cigarette consumption on the other hand. The results show that 09 years of tobacco elimination is eliminated. The adjustment of the tax policy has weakened the increment of cigarette consumption brought by income growth, and achieved relative macro effects to some extent. In the micro effect, the changes in the classification standards of cigarettes and the adjustment of the tobacco consumption tax rate in 2009 led to the larger change in the tax rate of the second grade cigarettes and the lower rate of low grade cigarettes. The demand price elasticity of cigarette consumption in different income groups is different, the demand price elasticity of high income people is usually lower, and the demand price elasticity of low income people is basically high. Therefore, when the cigarette price increases, the reflection of the low-income group is more sensitive and reduces the cost of low grade smoke, so that the micro control effect is achieved on the whole. The consumption structure of tobacco has been changed, so that cigarette consumption has been compressed upward from low grade cigarettes, reducing the consumption of four cigarettes and five cigarettes.
Finally, on the basis of the results of the empirical analysis, the paper puts forward some suggestions on the reform of the tobacco consumption tax system based on the international experience and the national conditions of our country. First, the government should further improve the cigarette tax burden and increase the intensity of tobacco control. As the world's largest tobacco production country, the tobacco consumption tax should not be changed only in a small range. In order to reduce the residents' consumption of tobacco products in absolute terms, it can reduce the consumption of tobacco products from the absolute amount to reduce the consumption of tobacco products in absolute terms, and the effect of tobacco control is really effective. Secondly, it is necessary to improve the amount tax and adjust the amount of tax according to the income situation regularly, and the amount tax can be adjusted according to the annual price level. It is more convenient than "valorem tax", because the influence of "ad valorem tax" is difficult to be determined by the change of income. From the amount tax, it can be more direct to control the macro effect of tobacco control. Third, there are different tax policies on high and low grade cigarettes, optimize the cigarette consumption structure, levy higher taxes on low grade cigarettes, and demand more flexible and low-grade cigarettes. When consumers fail to find a suitable substitute, they are most likely to abandon their dependence on tobacco or choose to reduce the amount of tobacco they smoke every day.

【學位授予單位】：西南財經大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.42;F426.89

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