Research On Optimization Of Electronic Cigarette Excise Tax In China

Whether it is to improve the overall health level of society or reduce avoidable public health expenditure,tobacco control is the goal that all countries in the world are committed to achieving today,as is the case in China.In recent years,many countries have begun to levy a consumption tax on electronic cigarettes in order to reduce the proportion of young people exposed to tobacco.The number of smokers in China is large,and the number of electronic smokers is also growing rapidly.Non communicable diseases have become an important factor threatening the health of our people,so the work of tobacco control is imminent.Based on the nature of consumption tax "imposing prohibitions" and the new electronic cigarette consumption tax sub items in China,it is necessary to timely discuss the related issues of electronic cigarette consumption tax.This paper first combed the domestic and foreign literature related to the tax and price of electronic cigarettes,and concluded that the collection of consumption tax on electronic cigarettes has a theoretical and practical basis.Secondly,the concept of e-cigarette as a new type of tobacco product is elaborated in combination with the current international and domestic standards,and the relevant theoretical basis for the optimization of e-cigarette consumption tax policy is discussed.Thirdly,based on the actual situation of our country,this paper analyzes the realistic basis and policy status quo of the electronic cigarette consumption tax in our country,summarizes the policy characteristics from three aspects of tax rate form,tax rate level and tax collection and management,and further points out that the existing electronic cigarette consumption tax needs to be further improved in the aspects of tax system elements,tax collection and management.The fourth part systematically combs the general situation of countries(regions)levying consumption tax on electronic cigarettes,specifically analyzes the design of electronic cigarette tax system in four typical countries,and on the basis of comparing the characteristics and effects of tax systems in various countries,obtains the beneficial experience of electronic cigarette consumption tax and its inspiration to China,thus providing a mirror for the further optimization of electronic cigarette consumption tax system in China.Finally,the paper puts forward the policy suggestions on optimizing the consumption tax of electronic cigarettes in China from four aspects: tax objectives,tax rate structure,tax collection and management,tax assignment and use.