当前位置: 首页 > 文章 > 中国烟草重税政策对增加政府收入和减少烟草消费的影响 中国烟草学报 2010,16 (5) 82-88
Position: Home > Articles > Effects of inreasing tobacco taxes on government revenue and consumption in China Acta Tabacaria Sinica 2010,16 (5) 82-88

中国烟草重税政策对增加政府收入和减少烟草消费的影响

作  者:
李保江
单  位:
国家烟草专卖局经济研究所
关键词:
烟草;税负;政府收入;消费量
摘  要:
从历史的角度阐述了政府对烟草产品长期实行重税政策在增加政府收入中做出的重要贡献,分析了政府对烟草产品征收重税的基本理由是增加政府收入和减少烟草消费,找出了在减少烟草消费方面效果并不明显的原因,主要是烟草税收对各级政府的内在激励、卷烟价格结构的多层次性和卷烟承载的社会交往功能。
译  名:
Effects of inreasing tobacco taxes on government revenue and consumption in China
作  者:
LI Bao-jiang Tobacco Economic Research Institute,State Tobacco Monopoly Administration,Beijing 100045
关键词:
tobacco; tax burden; government revenue; consumption
摘  要:
Reducing cigarette consumption while increasing government revenues are basic reasons for imposing high tobacco taxes.Empirical analysis showed that the implementation of high tobacco tax policies in China typically generated significant contribution on increasing government revenue,but had no obvious effects on reducing tobacco consumption.The major reasons inlude internal stimulation of tobacco taxes on local governments,multiple levels of cigarette prices,and cigarettes' additional function in social communication.

相似文章

计量
文章访问数: 9
HTML全文浏览量: 0
PDF下载量: 0

所属期刊

推荐期刊