本文選題：控?zé)熯\(yùn)動(dòng)　切入點(diǎn)：煙草消費(fèi)稅改革　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：中國(guó)的煙草種植、煙草制品生產(chǎn)、煙草消費(fèi)和吸煙人數(shù)均居世界第一，可以說(shuō)，中國(guó)是煙草生產(chǎn)和消費(fèi)的超級(jí)大國(guó)。但是，隨著煙草制品消費(fèi)的增多，越來(lái)越多的外部不經(jīng)濟(jì)問(wèn)題也凸顯出來(lái)。為了控制吸煙所帶來(lái)的種種問(wèn)題，中國(guó)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(jià)格手段進(jìn)行煙草控制。2009年5月，為了減少煙草消費(fèi)量，財(cái)政部和國(guó)家稅務(wù)總局發(fā)布公告上調(diào)煙草消費(fèi)稅率。但以上控?zé)熜Ч幻黠@。 本研究的主要目標(biāo)是通過(guò)對(duì)我國(guó)現(xiàn)有煙草消費(fèi)稅制進(jìn)行分析，得出下一步煙草消費(fèi)稅改革的方向。本文運(yùn)用商品價(jià)格形成機(jī)制、價(jià)格的需求彈性等經(jīng)濟(jì)理論基礎(chǔ)，借鑒煙草消費(fèi)稅在歐洲、北美洲和亞洲不同國(guó)家控?zé)熯\(yùn)動(dòng)中取得的成果，結(jié)合中國(guó)實(shí)際國(guó)情，并對(duì)煙草消費(fèi)稅上調(diào)對(duì)煙草消費(fèi)量及煙草稅收收入的影響進(jìn)行數(shù)量分析，說(shuō)明當(dāng)前形勢(shì)下中國(guó)煙草消費(fèi)稅應(yīng)如何進(jìn)行下一步改革。此外，通過(guò)分析我國(guó)當(dāng)前煙草行業(yè)存在的政企不分的問(wèn)題，指出政府下一步應(yīng)如何完善煙草行業(yè)體制。 我國(guó)目前急需對(duì)煙草消費(fèi)稅進(jìn)行進(jìn)一步改革。一是將甲、乙兩類(lèi)煙的從價(jià)比例稅適度上調(diào)，甲類(lèi)煙上調(diào)至61%，，乙類(lèi)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(fèi)稅、增值稅稅收返還補(bǔ)助制度；將煙葉稅合并于煙草消費(fèi)稅中；對(duì)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(hù)公民的健康，而不是過(guò)分關(guān)注財(cái)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(fèi)稅能夠價(jià)稅聯(lián)動(dòng)。
[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(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42;F426.89

【引證文獻(xiàn)】

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(guó)成品油消費(fèi)稅效應(yīng)研究[D];南京財(cái)經(jīng)大學(xué);2015年

本文編號(hào)：1645730