Research On The Implementation Effects Of Cigarette Consumption Tax Policy In China

Cigarette is a kind of inferior commodity,which is addictive.Some studies show that excessive consumption of cigarette brings more harm than good to the society.In order to avoid excessive consumption of cigarettes,governments of all countries generally adopt the method of taxation on cigarettes.Among them,the widely recognized policy is the consumption tax policy.Collecting consumption tax on cigarettes can raise the relative price of cigarettes,have a certain impact on smokers’ consumption of cigarettes,and at the same time bring more stable and reliable tax revenue to the government.Therefore,most countries in the world that levy consumption tax levy consumption tax on cigarettes.Cigarettes are also a very important item in China’s consumption tax.Collecting consumption tax on cigarettes can not only create fiscal revenue,but also regulate cigarette consumption,thus affecting the social economy,people’s health and health environment.Cigarette excise tax policy "forbidden in" effect can be reflected by the effect of cigarette consumption tax,ideal cigarette excise tax policy implementation effect is able to create stable revenues and reduce cigarette consumption,so this paper studies the effect of cigarette consumption tax to explore a set of accord with the best cigarette excise tax policy practice in our country.This paper is divided into six parts,the structure of the article is as follows:the first chapter is the introduction.This part is a comprehensive discussion on the research background and significance of the paper,the relevant literature review at home and abroad,the research content and methods,the innovative points and shortcomings of the paper.The second chapter is the theoretical analysis of cigarette consumption tax.This part first defined concept of cigarette consumption tax,then analyzed the characteristics of the cigarette consumption tax,and then from the externality theory,the theory of demand elasticity and the tax burden on and end-result theory that several aspects elaborated the theory basis of cigarette consumption tax,finally,the effect of cigarette consumption tax revenues and tobacco control effect for interpretation.Chapter three is the current situation and problems of consumption tax on cigarettes in China.This part firstly sorts out the evolution history and current situation of China’s cigarette consumption tax system,and then analyzes the problems existing in China’s cigarette consumption tax policy,such as the low cigarette consumption tax rate,the unscientific collection method based on price and quantity,and the unreasonable collection in the production link.The fourth chapter analyzes the effect of consumption tax policy on cigarettes.This part of the first effect of cigarette consumption tax revenue of our country and the current situation of tobacco control effect is analyzed,and then using the research methods of questionnaire investigation to improve cigarette excise cigarette smokers after the change of usage,including the change of smoking and the change of cigarette consumption structure,and increase tax revenues brought by the effect and control effect,at the same time,the questionnaire survey of the current situation of China’s tobacco control policy,and also the cigarette fiscal revenue expenditure proposals,etc.The fifth chapter is the international comparison and reference of cigarette consumption tax policy.This part analyzes the reform trend and advanced reform experience of cigarette consumption tax in some OECD countries,and then summarizes the enlightenment to China’s cigarette consumption tax reform:raising the price of tobacco and the tax burden level of consumption tax;Adopt specific quantity tax to plan to collect the way that give priority to and cigarette consumption tax policy relevant supporting policy.The sixth chapter is the reform proposal of consumption tax on cigarettes in China,from the effect goal of the implementation of consumption tax policy on cigarettes,the design of consumption tax system on cigarettes,the supporting policies of consumption tax on cigarettes.