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本文以卷烟消费税税制调整为视角,提出“以税控烟”政策有效的三个条件,并以此为依据评价我国“以税控烟”政策的实施情况。通过考察分析得出,我国多年以来实施的“以税控烟”政策整体是可行的,但实施过程中暴露出的一些亟须改进的问题,弱化了政策效果的发挥。改善措施主要是降低卷烟制品的可负担性,提高从量消费税等,同时为保证政策的可持续性,必须考虑卷烟消费者和生产企业的承受能力,以及调整卷烟消费税带来政府间利益的重新分配问题。
In this paper, the adjustment of the consumption tax system of cigarettes as a perspective, put forward “tax control of tobacco ” policy effective three conditions, and as a basis for evaluating China “tax control of tobacco ” policy implementation. Through investigation and analysis, it is concluded that the “tax-controlled tobacco control” policy implemented in China for many years is feasible overall. However, some issues that are urgently needed to be improved during the implementation process have weakened the effectiveness of policies. Improvement measures are mainly to reduce the affordability of cigarette products, increase the amount of consumption tax, etc. Meanwhile, in order to ensure the sustainability of policies, it is necessary to consider the affordability of cigarette consumers and manufacturing enterprises and to reconstruct the intergovernmental interest brought by the consumption tax of cigarettes Distribution problem.