中国烟草行业税收政策研究

【作者】 陈斌；

【导师】 张晖明；

【作者基本信息】 复旦大学 ， 金融学， 2011， 硕士

【摘要】 长期以来,烟草行业税收都是我国的重要税收来源之一。中国烟草行业目前仍实行专卖管理制度,烟草产业内部还保留着较为浓郁的计划经济特色。而烟草产品本身又是一种特殊的商品,具有一定的成瘾性,对人体健康具有一定的危害性,需要加以控制,通过税收控烟也是国内外所广泛讨论的话题。这使得烟草行业税收至少担负着两个主要目标：既要保持烟草行业税收收入不断增长,也要发挥烟草产品税收对控制烟草消费的作用。而控烟的主要目标是提升社会福利,怎样的税收水平是与此相适应的,这些都是值得进行研究分析的。本文在西方经济学的理论框架下,结合中国烟草行业的现实情况,对中国烟草行业的税收政策进行了研究。全文的第一章为引言,主要介绍了选题背景和研究思路,第二章为文献综述,主要从税收的一般原则、中国烟草税收政策以及税收对消费行为的影响三个方面对相关研究文献进行了回顾。第三章为现状分析,从中国烟草行业的管理体制变革情况和现状特点入手,重点对中国烟草行业工商业的税收负担、税种结构以及不同税种的影响力进行了分析。第四章围绕税负增加对烟草产品供求关系的影响,从消费和供给两个方面,就税负增加与产量和税收收入变化之间的关系进行了研究。第五章主要分析税收的外部作用。在分析烟草产品负外部性的基础上,从社会福利最大化的角度,对烟草产品的适宜税收规模进行了初步分析。同时,对地方政府在烟草行业中的税收利益进行了分析,并提出了调整烟草行业税收政策的相关建议。第六章为结论,主要对全文的结论和不足进行了总结。更多还原

【Abstract】 Over the years, the tax on tobacco industry is one of China’s major sources of tax revenue.The Chinese tobacco industry is still in the monopoly system. The characteristics of the planned economy still retained in the tobacco industry. At the same time, when smoking is considered as an act addictive and harmful to health, tobacco control by tax are widely discussed topic at home and abroad. This makes the tax on tobacco industry responsible for at least two main objectives, one is to maintain the tax revenue growing, another is to control the tobacco consumption. What level of taxation is compatible with the main objective of tobacco control is to enhance social welfare? All of these questions are worthy to analyze.Under the framework of western economics and combined with the reality of China’s tobacco industry, the taxation policies about tobacco industry in China are studied in this paper. ChapterⅠis an introduction, introducing the research background and research ideas, ChapterⅡis literature review, mainly from the tax principles, the Chinese tobacco tax policy and tax on consumption behavior. ChapterⅢfocus on situation, studying the management features of Chinese tobacco industry from its development. On this basis, The tax burden, tax structure and the influence of different types of taxes on tobacco industry are analyzed. ChapterⅣaround the tax increases effectiveness on tobacco products, the relationship between tax, price, and tax revenue from both demand and supply,. ChapterⅤanalyzes the role of tax on external. On the basis of negative externalities, make a preliminary analysis of the optimal tax scale from the perspective of social welfare maximization. Meanwhile, local government tax revenue in the interests of the tobacco industry was analyzed, and make recommendations on adjusting tax policy. ChapterⅥis the summary, including the main conclusions and deficiencies of the paper.更多还原