Research On China's Tobacco Consumption Tax Optimization Based On The Improvement Of Tobacco Control Effect

China is a big country in tobacco production and consumption.From the t ax burden level of tobacco,there were many tobacco consumption tax reforms in China since 1994.However,China's tobacco consumption tax accounts for a large part of local finance resulting the fact that the implementation of tobacco control policies will be severely resisted by beneficiaries,which effects policy implementation.Therefore,compared with the provisions of the World Health Organization,China's tax burden is still far from reaching the standard.Tobacco consumption will bring negative externalities such as environmental pollution and threats to human health.Faced with the urgent demands of the World Health Organization and the global tobacco control trend,the control and the execution the taxation of tobacco is the main direction and necessary means to improve the effect of tobacco control.While achieving the goal of tobacco control,it is necessary to ensure that the to bacco consumption tax reform is matched with the overall tax reform,ensuring the stability of fiscal revenue and the healthy growth of the tobacco industry must also be emphasized in the reform.Consumption tax as a regulated tax,can not only realize the basic effects of taxation but also better achieve the goal of “Prohibited by raising taxes”.Therefore,the improvement of the tobacco consumption tax system and the support policies aimed at improving the effectiveness of tobacco control have become issues that must be considered in improving the Chinese tax system.The research in this paper is based on the analysis of th e application of tobacco consumption tax in China,the basic effect of tobacco consumption tax and the tobacco control effect of tobacco consumption tax.And it puts forward how to improve China's tobacco consumption tax policy and improve the tobacco consumption tax control effect with the purpose of achieving the goal of tobacco control better.In summary,the reform of China's tobacco consumption tax has experienced three periods: industrial and commercial tax,proportional collection and combined with ad valorem.However,at present,China's tobacco consumption tax still has low tax rates,income attribution,levy methods and in the implementation of the problem of unreasonable in-tax tax.This paper discusses the basic effects of tobacco consumption tax and the effect of tobacco control in China from the aspects of raising fiscal revenue,correcting negative externalities and affecting cigarette price,production and sales,structure and number of employees;From the change of tobacco consumption tax rate to the cigarette sales and correcting the negative externalities,the paper analyzes the effect of tobacco control;Finally,in order to improve the tobacco tax control in China,improvement measures and policy recommendations are proposed in three aspects: improve the current tobacco consumption tax policy and reform the current tobacco system to strengthen industrial regulation,effectiveness and improvement of the legal system to improve tobacco control.