本文關(guān)鍵詞：卷煙消費(fèi)稅政策變遷及其對(duì)煙草經(jīng)營(yíng)的影響研究　出處：《鄭州大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：我國(guó)是全球最大的煙草生產(chǎn)國(guó)和煙草消費(fèi)國(guó)�！笆濉逼陂g,煙草行業(yè)累計(jì)實(shí)現(xiàn)稅利47680億元,年均增加1078.4億元,年均增長(zhǎng)13.6%;累計(jì)上繳財(cái)政41323億元,年均增加1212.2億元,年均增長(zhǎng)17.5%。2016年,煙草行業(yè)實(shí)現(xiàn)煙農(nóng)總收入660億元(含生產(chǎn)投入補(bǔ)貼),實(shí)現(xiàn)煙葉稅128億元,煙農(nóng)戶均收入4.92萬元,同比增加0.43萬元;全年實(shí)現(xiàn)稅利10795億元,完成876億元專項(xiàng)稅和利潤(rùn)上繳任務(wù),全年上繳財(cái)政總額10006億元。作為國(guó)家財(cái)政收入的重要來源,卷煙消費(fèi)稅對(duì)國(guó)家財(cái)政增收作用十分巨大,卷煙消費(fèi)稅調(diào)整對(duì)于國(guó)家財(cái)政增收、控?zé)熉募s、煙草行業(yè)發(fā)展影響深遠(yuǎn)。從1994年開始調(diào)整卷煙產(chǎn)品消費(fèi)稅政策至今,我國(guó)煙草行業(yè)消費(fèi)稅政策幾經(jīng)調(diào)整,幾經(jīng)變革,對(duì)調(diào)整煙草行業(yè)結(jié)構(gòu),保證國(guó)家財(cái)政收入等方面發(fā)揮了極為重要的作用。本文以河南為例,運(yùn)用政策變遷理論,通過分析歷次卷煙消費(fèi)稅調(diào)整對(duì)煙草經(jīng)營(yíng)帶來的影響,研究政府手段作用于煙草經(jīng)營(yíng)的影響機(jī)理、合理性和不足之處,并對(duì)消費(fèi)稅政策調(diào)整展開討論,提出幾點(diǎn)合理性意見或建議。經(jīng)本文研究,歷次卷煙消費(fèi)稅調(diào)整側(cè)重各有不同,歷次卷煙消費(fèi)稅調(diào)整后,國(guó)家財(cái)政收入總體均呈現(xiàn)了持續(xù)增長(zhǎng)態(tài)勢(shì)。直接原因是調(diào)整卷煙消費(fèi)稅,直觀增加了煙草行業(yè)稅負(fù)水平,擴(kuò)大作為國(guó)家財(cái)政收入來源的稅收總量;深層次原因,是煙草行業(yè)在該時(shí)期順應(yīng)整體經(jīng)濟(jì)形勢(shì),積極應(yīng)對(duì),促進(jìn)行業(yè)穩(wěn)定發(fā)展,煙草行業(yè)整體在該段時(shí)期處于規(guī)模和效益穩(wěn)定增長(zhǎng)期。但在2015年卷煙消費(fèi)稅調(diào)整后,卷煙經(jīng)營(yíng)各項(xiàng)指標(biāo)開始下滑,且幅度較大。直接原因是此次卷煙消費(fèi)稅調(diào)整稅負(fù)再次提高,且提高幅度較大;深層次原因是此次調(diào)整實(shí)施稅價(jià)聯(lián)動(dòng),“提稅”兼具“順價(jià)”,同時(shí),當(dāng)前煙草行業(yè)總量規(guī)模處于了相對(duì)穩(wěn)定期,總量拐點(diǎn)到來。另外,此次卷煙消費(fèi)稅調(diào)整后的稅負(fù)水平可能已高于了煙草行業(yè)所能承受的增長(zhǎng)水平,影響到了國(guó)家財(cái)政增收和煙草行業(yè)發(fā)展。因此,卷煙消費(fèi)稅政策在調(diào)整和實(shí)施的過程中仍然有待完善。
[Abstract]:China is the world's largest producer and consumer of tobacco. During the 12th Five-Year Plan, the tobacco industry achieved a cumulative tax profit of four tillion seven hundred and sixty-eight billion yuan, an average annual increase of 107.84 billion yuan, an annual increase of 13.6 yuan. The total financial contribution was four tillion one hundred and thirty-two billion three hundred million yuan, with an average annual increase of 121.22 billion yuan, and an average annual increase of 17.5%. In 2016, the tobacco industry realized a total income of 66 billion yuan (including production input subsidies). The average income of tobacco farmers is 49,200 yuan, which is 4,300 yuan higher than that of the same period of last year. One tillion seventy-nine billion five hundred million yuan in tax profits, 87.6 billion yuan in special taxes and profits, and one tillion six hundred million yuan in total, as an important source of state revenue. Cigarette excise tax plays a very important role in increasing the national financial revenue. The adjustment of cigarette consumption tax can increase the national financial revenue and control smoking. The development of tobacco industry has a far-reaching impact. Since 1994, the tobacco industry has adjusted the consumption tax policy, China's tobacco industry consumption tax policy has been adjusted several times, several changes, to adjust the structure of the tobacco industry. This paper takes Henan as an example and applies the theory of policy change to analyze the influence of the previous cigarette excise tax adjustment on tobacco management. This paper studies the influence mechanism, rationality and deficiency of government means on tobacco management, discusses the adjustment of consumption tax policy, and puts forward some reasonable opinions or suggestions. The adjustment of cigarette excise tax has different emphases. After the adjustment of cigarette consumption tax, the national fiscal revenue has shown a sustained growth trend, and the direct reason is the adjustment of cigarette consumption tax. The tax burden level of tobacco industry is increased intuitively and the total tax revenue as a source of national financial revenue is expanded. The deep reason is that the tobacco industry in this period conforms to the overall economic situation and actively responds to promote the stable development of the industry. The tobacco industry as a whole is in the stable growth period of scale and benefit in this period. However, after the adjustment of cigarette excise tax in 2015, the index of cigarette operation began to decline. The direct reason is that the tax burden of the cigarette excise tax adjustment is raised again, and the increase is larger; The deep reason is that the adjustment of the implementation of the tax price linkage, "tax increase" both "down the price", at the same time, the current total scale of the tobacco industry in a relatively stable period, the total amount of inflection point arrived. The tax burden after the cigarette excise tax adjustment may have been higher than the tobacco industry can bear the level of growth, affecting the national financial revenue and the development of the tobacco industry. Cigarette excise tax policy in the adjustment and implementation of the process is still to be improved.
【學(xué)位授予單位】：鄭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F426.8;F406.7
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本文編號(hào)：1431666