Study On Optimization Of Tobacco Consumption Tax System

China's tobacco cultivation,tobacco consumption and the number of smokers are the world's first,the development of tobacco industry has brought great economic benefits to China,not only increased the government revenue,but also to provide a large number of jobs,to promote employment.However,with the huge economic benefits,more side effects began to surfaced.The consumption of tobacco products brings great harm to the national health and economic development.According to expert estimates,the external economic effects caused by smoking have exceeded the sum of the state profits and taxes paid by tobacco companies.Because of this,China has signed the Framework Convention on Tobacco Control,began to conform to international trends,used various means to reduce tobacco consumption.The Chinese government has carried out many reforms to the tobacco consumption tax,which is considered as the most effective means.Last time,China again adjusts tobacco consumption tax by 2015,the reform of China's tobacco sales for the first time in 20 years decline,tobacco consumption tax really played a role in tobacco control.Under this background,this paper studies the optimal design of tobacco consumption tax system,in order to play a greater role in controlling tobacco consumption,increasing government revenue,promoting the optimization and upgrading of the tobacco industry structure.This paper takes the consumption tax policy of Chinese tobacco industry as the research object,and through its analysis and research,it aims to get the direction of further optimization of tobacco consumption tax system.First of all,the use of externality,demand elasticity and other economic theory to explain the use of tobacco consumption tax on the necessity and feasibility of tobacco control.Then it introduces the history and current situation of China's tobacco consumption tax and analyzes the existing problems in the current policy.By comparing the tobacco consumption tax policy of other countries in the way of levy method,tax rate,levy link,income attribution four aspects of the practice,drawing on the advanced experience,combined with China's actual situation to put forward policy recommendations: Change tax included in price to tax excluded in price,reasonable guide consumer consumption;Specific duty as the main,supplemented by ad valorem,gradual transition to complete specific duty;To further raise the tax rate to make it more than the increase in income;The main tax links forward to the retail links,so that the retail price of cigarettes can be increased with tax revenue,to achieve the effect of tax controlcigarettes;Make tobacco consumption tax for central and local sharing tax,the production of the tax revenue to the central government,wholesale and retail tax to the local government.