The Research Of Cigarette Consumption Tax Policy Changes And Effect On Tobacco Business

China is the world's largest producer and consumer of tobacco.During the Twelfth Five-Year Guideline period,the tobacco industry has generated a taxable profit of four trillion seven hundred and sixty-eight billion yuan,with an increase of107,840,000,000 yuan and an annual increase of 13.6%,totally tax payment reached41,323 billion yuan,an average annual increase of 121,220,000,000 yuan(17.5%).In2016,tobacco farmers acquired a revenue of 66 billion yuan(including input subsidies),pay a total of 12 billion 800 million yuan Tobacco Tax,the average income of tobacco farmers is 49 thousand and 200 yuan,an increase of 4 thousand and 300 yuan more than last year;the tobacco industry has an one trillion seven hundred and ninety-five billion yuan taxable profit,after a 87 billion 600 million yuan the tax on special tasks,the whole year Treasury totaled is one trillion six billion yuan.As an important source of national fiscal revenue,cigarette consumption tax plays a big role on national fiscal revenue,the impact of cigarette consumption tax adjustment for the country's fiscal revenue,tobacco control compliance,the development of the tobacco industry is far-reaching.Since the government adjusted the cigarette consumption tax policy in 1994,the adjustment of the cigarette consumption tax policy plays a very important role in promoting the development of the tobacco industry,increasing the state revenue,and other aspects.This study takes Henan as an example in this paper and uses the Policy Change Theory,research mechanism,rationality and irrationality of government means on the Tobacco business.I discuss the adjustment of consumption tax policy in order to make some reasonable suggestions about the adjustment of consumption tax.The study shows that the emphases of the previous Cigarette consumption tax policy adjustments are different.After the adjustment of Cigarette consumption tax policy,the national fiscal revenue overall showed a sustained growth.The direct reason is that the adjustments of cigarette consumption tax policy increase revenues of the tobacco tax.The fundamental reason is that the tobacco industry has adjusted according the needs of the economy,and maintained a steady expansion growth in this period.However,The operation indexes fell sharply after the cigarette consumption tax adjustment in 2015.The direct reason is that the range of cigarette consumption tax is larger than before.The fundemental reasons are the cigarette consumption taxrates raised with that of the cigarette price,and the tobacco industry scale is in a relatively stable period.In addition,this tax rate of the cigarette consumption tax adjustment may be higher than the tax burden level of the tobacco industry withstand which can affect the country's fiscal revenue and the development of the tobacco industry.Therefore,the cigarette consumption tax policy still needs to be improved in the process of adjustment and implementation.