The Tobacco Control Effect Of Tobacco Consumption Tax In China

As one kind of special goods, tobacco has the nature of double plainness. One hand, production and consumption of tobacco can Promote the development of economic and provides substantive revenue; on the other hand, the consumption of tobacco is very bad for our health, Because cigarettes contain a lot of toxic gases, It will increase the cost of medication.China is a big country of tobacco production and consumption, China is also the country with the most smokers, The proportion accounted for1/4. So the control of tobacco consumption is a daunting task for our country. The world experience shows that tobacco consumption tax is an effective means of tobacco control; it not only affects the consumption of cigarettes, but also change the consumption structure of cigarettes. However, the tobacco excise tax policy of china is still not perfect. More important is that, at present, China does not have an accurate assessment of tobacco control effect of tobacco consumption tax, so that it is hard to improve tobacco consumption tax policy.In order to know the tobacco consumption tax policy and the tobacco control effect more deeply, the paper analysis it from four parts. At first, the tobacco control effect is defined as two aspects:macro effect and micro effect. The macro effect defined as absolute macro effect and relative macro effect attention to whether consider the change of income. The macro effect reflect the change of amount, the micro effect reflect the change of structure. Then, this paper compares the tobacco consumption tax policy and the tobacco control effect with other countries. The result show that the tax rate of tobacco in china is low; In general, the high tax rate can achieve better efficiency of tobacco control, so we should increase the tobacco consumption tax rate.Third, the paper analysis the tobacco control efficiency attention to the dates of2002to2010, and the paper pay more attention to the affect of the policy adjustments in2009. The result shows that the policy achieves the relative macro effect, but it does not achieve the absolute macro effect, because the increasing of tax rate is not exceeding the increasing of income. On the other hand, the result shows that the tobacco consumption tax policy change the structure of tobacco consumption, to a certain extent, it achieves the micro effect. At last, attention to this result and international experience, the paper gives some suggestions including tax rate、Collection methods and so on.