Research On Improving The Implementation Effect Of China’s Tobacco Consumption Tax Policy

China ranks first in the world in terms of tobacco planting area,tobacco sales and number of tobacco consumers.The tobacco industry has brought huge economic benefits to our country.It not only increases government revenues from taxation,but also provides a large number of jobs and promotes employment.But the consumption of tobacco products has caused a great harm to public health.As an effective means to curb tobacco consumption,the improvement and optimization of the implementation effect of tobacco excise tax is very important.In this context,the paper studies the effect of tobacco consumption tax policy implementation.The thesis first sorts out the literature research results on the tobacco consumption tax system,the impact of tobacco consumption tax on fiscal revenue and tobacco control,etc.,and proposes the research framework of the thesis accordingly.Secondly,through sorting out related literature,the thesis summarizes the tax system content,tax function and implementation environment of China’s tobacco excise tax;again,it compares and analyzes the changes in fiscal revenue and tobacco control effects before and after the adjustment of tobacco excise tax,and analyzes the relevant literature theory and questionnaire survey data.The results of the adjustment of the tobacco consumption tax policy are summarized,and the problem that the tobacco consumption tax has not effectively realized its functions is summarized,And the effect of implementation is not good.In order to find out the reasons for poor policy implementation,the paper analyzes the six aspects of tax rate,collection object,collection method,collection link,consumer and price tax impact mechanism;finally,combined with the design principles and objectives of the promotion plan,analyze from four aspects: tax rate,collection object,collection method,collection link,etc.,the paper puts forward a plan to improve the implementation effect of tobacco consumption tax policy,and proposes plans from the levels of smooth price tax mechanism,policy adjustment stakeholders,publicity and supervision,and legislative protection.Safeguard measures implemented.The relevant research of the paper can provide some suggestions and references for the adjustment of China’s tobacco consumption tax policy.