本文選題：煙草消費(fèi)稅　切入點(diǎn)：稅收制度　出處：《安徽財經(jīng)大學(xué)》2017年碩士論文

【摘要】：中國的煙草種植、煙草消費(fèi)和煙民數(shù)量等均為世界第一,煙草行業(yè)的發(fā)展給中國帶來了巨大的經(jīng)濟(jì)效益,不僅增加了政府財政收入,還給社會提供了大量工作崗位,促進(jìn)了就業(yè)。然而伴隨著巨大的經(jīng)濟(jì)效益,更多的副作用也開始浮出水面。煙草制品的消費(fèi)給國民健康和經(jīng)濟(jì)發(fā)展帶來極大危害,據(jù)專家估計(jì),由吸煙引起的各種外部不經(jīng)濟(jì)效應(yīng),已超過當(dāng)年煙草企業(yè)上繳國家利稅的總和。對此,中國簽署了煙草控制框架公約,開始順應(yīng)國際趨勢,采用各種手段以期減少煙草消費(fèi),其中被認(rèn)為最有效的煙草消費(fèi)稅,中國政府也對其進(jìn)行了多次不同程度的調(diào)整甚至改革。最近一次,2015年中國再度調(diào)整煙草消費(fèi)稅,此次改革使中國煙草銷量出現(xiàn)20年來的首次下滑,煙草消費(fèi)稅對于控?zé)熣嬲鸬搅俗饔�。本文在此背景下研究煙草消費(fèi)稅制優(yōu)化設(shè)計(jì),以使其在控制煙草消費(fèi)、增加政府財政收入、促進(jìn)煙草產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級等方面發(fā)揮更大的作用。本文以中國煙草行業(yè)卷煙產(chǎn)品消費(fèi)稅政策為研究對象,通過對其分析研究,旨在得出煙草消費(fèi)稅制度進(jìn)一步優(yōu)化的方向。文章首先運(yùn)用外部性、需求彈性等經(jīng)濟(jì)學(xué)相關(guān)理論來說明政府利用煙草消費(fèi)稅進(jìn)行控?zé)煹谋匾院涂尚行?接著介紹了中國煙草消費(fèi)稅的歷史與現(xiàn)狀,并分析現(xiàn)行政策中存在的問題,通過比較其他國家煙草消費(fèi)稅政策在計(jì)征方式、稅率、征收環(huán)節(jié)、收入歸屬四個方面的具體做法來借鑒其中的先進(jìn)經(jīng)驗(yàn),并結(jié)合中國實(shí)際國情,對中國煙草消費(fèi)稅制的優(yōu)化提出政策建議:在征稅方式上改價內(nèi)稅為價外稅,合理引導(dǎo)消費(fèi)者消費(fèi);在計(jì)征方式上實(shí)行從量為主、從價為輔的計(jì)征方式,并逐步過渡到完全的從量計(jì)征;稅率方面進(jìn)一步提高,使之超過居民收入的上漲幅度;將主要征稅環(huán)節(jié)前移至零售環(huán)節(jié),使卷煙零售價可以和稅收同步增加,實(shí)現(xiàn)以稅控?zé)煹男Ч?同時改煙草消費(fèi)稅為中央和地方共享稅,生產(chǎn)環(huán)節(jié)的稅收歸中央政府,批發(fā)零售環(huán)節(jié)的稅收歸地方政府。
[Abstract]:China's tobacco cultivation, tobacco consumption and the number of smokers are the first in the world. The development of the tobacco industry has brought great economic benefits to China, not only increasing the government's financial revenue, but also providing a large number of jobs to the society. Employment has been promoted. However, with the enormous economic benefits, more side effects are beginning to surface. The consumption of tobacco products has brought great harm to national health and economic development, according to experts' estimates. All kinds of external uneconomic effects caused by smoking have exceeded the total amount of state profits and taxes handed over by tobacco enterprises in the past year. In response to this, China signed the Framework Convention on Tobacco Control and began to conform to international trends and adopt various means to reduce tobacco consumption. Among them, the tobacco excise tax, which is considered to be the most effective, has also been adjusted or even reformed by the Chinese government in varying degrees. Most recently, China adjusted the tobacco consumption tax again in 2015. This reform has led to the first decline in Chinese tobacco sales in 20 years, and the tobacco consumption tax has really played a role in tobacco control. In this context, this paper studies the optimization design of tobacco consumption tax system in order to make it control tobacco consumption. To increase the revenue of the government and promote the optimization and upgrading of the tobacco industry structure, this paper takes the consumption tax policy of cigarette products in the tobacco industry of China as the research object, through the analysis and research on it, The purpose of this paper is to find out the direction of further optimization of the tobacco consumption tax system. Firstly, the article uses the theories of externality, demand elasticity and other economics to explain the necessity and feasibility of the government using the tobacco consumption tax to control tobacco. Then it introduces the history and present situation of China's tobacco consumption tax, and analyzes the existing problems in the current policies. Based on the advanced experience of the four aspects of income attribution and the actual situation of China, this paper puts forward some policy suggestions on the optimization of China's tobacco consumption tax system: changing the internal price tax to the external value tax in the way of taxation. To guide consumer consumption reasonably; to adopt the method of counting according to quantity mainly and from value to supplement, and to gradually transition to a complete measure of quantity; to raise the tax rate further, so as to exceed the increase of residents' income; To move the main tax collection link forward to the retail link, so that the retail price of cigarettes can be increased at the same time as the tax revenue, so as to achieve the effect of controlling cigarettes by tax; at the same time, the tobacco consumption tax will be changed to the central and local share tax, and the tax on the production link will go to the central government. The taxation of wholesale and retail links belongs to the local government.
【學(xué)位授予單位】：安徽財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42

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