Simulated Improving Chinese Consumption Tax Burden Of Cigarettes And Its Effect Analysis

China is a big country in tobacco production and consumption,and the tax revenue of the tobacco industry has made great contribution to the country's fiscal revenue.But it is well known that smoking has a large negative externality,such as the death of the diseases caused by smoking,the medical burden,the health damage of passive smokers and environmental pollution.In order to reduce the negative externalities caused by smoking,a series of tax policy reforms were carried out in our country,which mainly aimed to increase the tax burden of tobacco and increase the cost of smoking.Improve the cigarette tax issues in this paper,mainly have the following meanings: First,through the simulation and analysis of increase in cigarette tax,it can predict the impact on the effect of tobacco control,the number of smokers,smoking a negative externality;Second,increase the tax revenue forecast simulation and significance of the impact of fiscal income level;Third,improve the cigarette tax for analysis promote the transformation and development of tobacco enterprises,improve tobacco sale mechanism,improve tobacco regulation means.This paper uses the existing estimated price elasticity(-0.15 to-0.5)of cigarettes consumption and the elasticity of smoking participation(-0.06 to-0.2)to simulate improve the quota consumption tax in production link of cigarettes in 2016 first half of the year.The results showed that the increase of tax from quantity 1250 yuan,2500 yuan and 3750 yuan per standard box resulted in the decrease of cigarettes sales,the decrease of smoking and the increase of fiscal revenue.According to the results of simulation analysis,combined with the actual situation of China's cigarettes market reached the following main conclusions and policy recommendations: First,to increase the cigarettes production process from the amount of fixed consumption tax,can not only reduce the cigarettes sales,control smoking behavior,can also increase revenue,It is the effective way to achieve the purpose of reduce smoking through taxes;Second,improve tobacco sales market price and tax linkage mechanism is a prerequisite to improve cigarette consumption tax to tobacco control;Third,different price level of cigarettes need to make different develop a relatively reasonable quota of consumption tax,can balance the cigarettes consumption level.