| Since the introduction of consumption tax in 1994,the consumption tax on tobacco and alcohol has been adjusted several times.The current consumption tax system of alcohol and tobacco to implement a combination of ad valorem and the amount of the combined tax method,in the gradual increase in the tax rate in the process,China's consumption of alcoholic drinks and tobacco products,alcohol and tobacco industry output and tobacco and tobacco related to the total tax The amount showed a steady rise.Since the reform and opening up,China's economy has achieved long-term high-speed development,per capita income continues to increase,but the gap between rich and poor has been expanding,and even polarization.In this context,the rise of consumption and consumption expenditure in different degrees will affect the health level of residents of all income classes,and may increase the expenditure of medical expenses in the future,together with the tax burden faced by the various income groups in consumption,Will affect the long-term and short-term income distribution.The function of consumption tax is to guide consumption,compensate negative externality and increase government revenue.On the basis of realizing this function,we should also consider the impact of the tax policy on the income distribution of residents,analyze the progressive or regressive nature of the tax,and study its influencing factors.Domestic and foreign scholars mainly studied the influence mechanism of tobacco and excise tax on price and the influence factors.By observing the effect of price on consumption,it was found that the price increase caused by tax increase was more effective than the tobacco control and education.The role is more obvious.In most countries,changes in the consumption tax of tobacco and alcohol really react quickly in the product,indicating the existence of tax shifts.Scholars also noted that the tax burden and tax burden of residents of different income classes,there are significant differences.Studies conducted in South Africa and South Korea found that smoking rates and demand responses to prices varied across income classes,and that low-income groups were often more price-sensitive.The data of both countries show that the consumption tax of tobacco and alcohol is regressive to the income distribution.But by analyzing the specific consumption objects and consumption of each income class and optimizing the tax object and tax rate,May reduce the abolition of consumption tax of tobacco and alcohol,and even play a certain role in regulating the distribution of income.This paper makes an empirical analysis of the effect of consumption tax on the distribution of residents' income.First,by measuring the supply elasticity and demand elasticity of tobacco and alcohol products,calculate the tax transfer coefficient,and then calculate the tax burden borne by the income class and the proportion of disposable income,compare their respective tax rates.In order to measure the effect of consumption tax on the income distribution of residents,this paper analyzes the change of income distribution before and after taxation by means of logarithm deviation mean index(MLD),and concludes that consumption tax exacerbates the income distribution in general,the income distribution gap was adjusted between the neighboring income strata.Then the causes of the phenomenon are analyzed.With the increase of people's income level,a certain proportion of the people in each income class has purchased the consumption of alcohol and tobacco products.Alcoholic drinks and tobacco have actually become the quasi-life necessities of some people.This shows that the population of its low elasticity of demand,the increase in consumption is not necessarily proportional to income growth and the relationship.People with the income level,the tax burden of alcohol and tobacco transfer coefficient is gradually reduced.To sum up,the influence of consumption tax to play a positive role in regulating the distribution of income factors are: with the increase in income,the higher the demand for the purchase of high-grade goods,the higher the propensity to consume,and the lower the price sensitivity;The greater the tax rate gap,the more positive the role of positive.Based on the status quo of China and combined with domestic and international research and empirical analysis of the results of this paper.This article makes some concrete suggestions to improve the consumption tax policy.One is to increase the tax rate of cigarettes and alcohol products from the fixed rate to promote the retail price of the link,and the retail price of cigarettes marked on the tax and increase the graphic warning of harmful to health,to enhance the impulse to suppress consumption,This will improve the health status of all income groups,especially those in low-income groups,and reduce their future medical costs.Second,encourage enterprises to invest in technology research and development,and guide the production of low-hazard products.The third is to set multi-grade tax on liquor and cigarettes,and differentiate the products which are chosen by different income classes on the applicable tax rate.The tax is also imposed on luxury-type tobacco and alcohol products and the effect of consumption tax on income distribution. |
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