Research On The Impact Of Cigarette Consumption Tax Increase On The Management Of ZH Tobacco Companies And Countermeasures

The consumption tax is a kind of commodity tax,which is an important part of the tax revenue,and also an important component of the commodity price.In the 5 years before the adjustment of the consumption tax policy,the sales and sales of the ZH tobacco companies increased year by year.In May 2015,the national policy of cigarette consumption tax was adjusted.Since 2009,the state has made a major adjustment to the cigarette consumption tax.Compared with the 2009 adjustment,the adjustment of the focus has two,one is the consumption tax adjustment range mainly in cigarette wholesale industry,also is to retail customers in the sales process;two is the implementation of the "tax price linkage mechanism,the price of cigarettes is through the adjustment of consumption tax transfer to consumers,so that consumers can more directly feel the consumption tax changes,bear the corresponding burden of rising prices.For ZH tobacco companies,the increase of cigarette consumption tax has not only increased its tax volume,narrowed its profit margins,but also reduced sales profits,and also put forward new requirements for its business management.In particular,the enterprise management must face many new problems,such as cigarette consumption market down,brand structure problems,monopoly inspection work has become more complex(and selling counterfeit cigarettes,cigarette smuggling underground businesses in the lucrative opportunity,will not hesitate to defy the law,manufacturing,rush into danger of smuggling and trafficking cigarettes,cigarettes),resulting in market supervision increase the difficulty.In 2015 the consumption tax hike to the enterprise management of the ZH tobacco companies brings problems as a starting point,from the three aspects of marketing management,brand management and financial management,the company is based on the internal data,compare the consumption of various types of operation data of tax increase,respectively,on the consumption tax hike tax increase,ZH tobacco companies lower profits,consumer market prices,and other private cigarettes smoke up to make a detailed analysis of the effects of cigarette consumption tax increase of ZH tobacco companies of enterprise management,and according to these effects,the ZH tobacco companies in the adjustment of marketing strategy,strengthen market supervision and strengthen measures to improve the financial management,to achieve consumption tax increase enterprise management order and science.