Investigation On Tobacco Tax System In China

China is the first country that tobacco service and consume in the world. Tobacco industry developing in our country has brought huge benefits in economic terms. In China’s fiscal revenue, the tax of tobacco industry has always maintained a larger share. But enjoying the great benefits, we also suffer more serious effects of the external economy. Tobacco consume is not only to bring the deterioration of public environmental effects, but also directly or indirectly increase the probability of the onset of related diseases. The countries in the world generally considered tobacco should be taxed, and taxation is the best way to control tobacco consume. With economic development and changes of the times, China’s tax system can not meet the current tobacco industry healthy development, but also for the people of the masses can not play a good tobacco control effects.In combed the tobacco tax system development process, as well as by levy taxes introduced the smallness of tobacco to a general understanding our tobacco tax system. Next, in order to carry out the macro, middle and micro analysis of the tobacco tax system reform, the influence of the tobacco industry, tobacco consumption market and tobacco consumer’s personal influence is three breakthrough points. Through macro analysis on the influence of the tobacco industry shows, existing tobacco tax and its supporting system, limiting the healthy development of tobacco industry, is not conducive to fair competition in the market and the allocation of resources; through the effect of tobacco consumption market of meso analysis shows that, tobacco control effect of Taxation in low-grade tobacco market to more effective than high-grade tobacco market, raise the tax burden can not reduce tobacco consumption through the tobacco consumers microscopic analysis shows that, but in recent years tax tax burden miss the personal disposable income increases with the increase of, causing personal tobacco can afford to pay up, not down, so the tobacco control effect is not obvious.