發(fā)布時間：2018-05-15 05:41

  本文選題：煙草消費稅 + 綜合效應(yīng)�。� 參考：《首都經(jīng)濟貿(mào)易大學》2016年碩士論文

【摘要】：在我國,一方面,煙草行業(yè)的貢獻及其相關(guān)產(chǎn)業(yè)的從業(yè)人員都占有相當大的比重;另一方面,我國作為產(chǎn)煙和吸煙大國,吸煙所導(dǎo)致的外部不經(jīng)濟問題令人關(guān)注。世界衛(wèi)生組織(WHO)統(tǒng)計數(shù)據(jù)顯示,全球每年因吸煙導(dǎo)致死亡人數(shù)將近600萬人,我國每年因吸煙致死人數(shù)已超百萬。我國在2003年加入世界衛(wèi)生組織煙草控制框架公約(FCTC),政府既采取了一些非稅手段進行調(diào)控,同時也多次采取稅收手段進行調(diào)控。2015年5月,再次提高卷煙批發(fā)環(huán)節(jié)的從價稅,以加強對煙草行業(yè)的稅收調(diào)控。但政府煙草消費稅的調(diào)控效應(yīng)如何仍需要進一步研究,為了全面分析我國煙草消費稅改革的綜合效應(yīng),本文從以下五個方面進行研究。首先,對征收煙草消費稅進行理論分析。對消費稅以及煙草消費稅進行內(nèi)涵界定,并從需求彈性理論和稅負轉(zhuǎn)嫁理論方面對提高煙草消費稅率能否控制煙草消費進行理論闡述,說明政府“以稅控煙”的理論基礎(chǔ)。其次,對我國煙草行業(yè)稅收現(xiàn)狀進行分析,從現(xiàn)行煙草消費稅稅率、征收環(huán)節(jié)、稅收歸屬、計征方式方面進行現(xiàn)狀闡述,并指出煙草消費稅改革后仍存在的一些問題,如煙草消費稅稅率仍偏低,征稅環(huán)節(jié)過于單一,計征方式設(shè)計不合理,稅收歸屬導(dǎo)致控煙效果不滿意等,需要政府進一步關(guān)注和解決。第三,對煙草消費稅的效應(yīng)進行實證分析,分為調(diào)查問卷和模擬分析兩種方式。一方面,以調(diào)查問卷的方式,了解廣大民眾對煙草消費情況的認知程度以及他們對當前煙草消費稅的完善建議,分析當前煙草消費稅設(shè)置上存在的不足和問題,以便今后改革中出臺更加完善的煙草消費稅政策。另一方面,通過模擬分析的方式對提高煙草消費稅率帶來的效應(yīng)進行分析。一是評估卷煙消費稅對煙草消費的影響,得出結(jié)論:稅率越高,卷煙價格越高,卷煙銷售量就越低,代表越能控制煙草消費,減少吸煙帶來的疾病和死亡。二是評估卷煙消費稅對煙草行業(yè)的影響,得出結(jié)論:煙草消費稅稅率越高,對卷煙工業(yè)的負面影響就越大,煙草相關(guān)產(chǎn)業(yè)從業(yè)人員數(shù)量不斷下降。三是評估卷煙消費稅對財政收入的影響,提高卷煙消費稅率會帶來財政收入的增加。第四,對煙草消費稅政策和調(diào)控效應(yīng)進行國際比較,對美洲、歐洲、亞洲具有代表性的一些國家的煙草消費稅制進行分析,以便為我國的煙草消費稅政策提供經(jīng)驗借鑒。第五,在實證分析的基礎(chǔ)上,結(jié)合國際經(jīng)驗和我國國情對煙草消費稅改革提出相關(guān)建議,包括推進煙草消費稅負的合理化,改變煙草消費稅的征收環(huán)節(jié)和計征方式,逐步推進煙草制品的市場化進程,實現(xiàn)真正意義上的價稅聯(lián)動。與此同時,政府應(yīng)盡快完善財稅相關(guān)配套措施,加大稅款對控煙、醫(yī)療和就業(yè)的支出,盡快出臺相關(guān)政策以解決由于煙草消費稅改革而導(dǎo)致的下崗職工再就業(yè)問題,并設(shè)置合理的稅收返還制度,完善煙草法律法規(guī),保證調(diào)控效果,以期達到更好的綜合效應(yīng)。
[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.

【學位授予單位】：首都經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F812.42

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