Research On Tobacco Control Effect Of Cigarette Consumption Tax Reform In China

In recent years,China has implemented the policy of tax reduction and fee reduction,which has put great pressure on the fiscal revenue,and the tobacco consumption tax occupies a large proportion in the general fiscal budget revenue.Meanwhile,tobacco products are resisted by people because of their addiction and harm to human health.It is of great significance to study the tax effect of cigarette consumption tax reform and put forward policy Suggestions.In the part of theoretical analysis,the concept of consumption tax on cigarettes is firstly defined,and then the theoretical basis of collecting consumption tax on cigarettes is emphatically analyzed.Finally,the transmission mechanism of tax control on cigarettes is theoretically analyzed,and it is found that the reform of consumption tax on cigarettes affects tobacco consumption by affecting the price of cigarettes.In the part of tobacco consumption tax policy,first of all,I simply comb our country cigarette consumption tax policy,and then analyzes the status of the cigarette industry in our country after the cigarette consumption tax reform in 2015,then use the reaction of tobacco companies and retail to evaluate the effect of cigarette consumption tax policy in2015,and I draw a primary conclusion:cigarette consumption tax reform in 2015 have an obvious tobacco control effect.In the empirical part,in order to study more about the tobacco control effect of cigarette consumption tax and verify the validity of the conclusion,an empirical analysis is carried out by collecting data.Based on the existence of Chinese tobacco monopoly system,the changes of cigarette price is only connected with the national economic development and the reform of the cigarette consumption tax,so the model eliminate price changes caused by the reform of the cigarette consumption tax.Using 2011 to 2017,31 provinces(municipalities and autonomous regions)data,build a model about the relation of cigarettes sales quantity,cigarette consumption tax reform,the average sales price,per capita GDP and population.It is concluded that the cigarette consumption tax reform in 2015 have an obvious tobacco control effect comparing with the previous consumption tax reform.Through the comparison with previous consumption tax reforms,it is found that an important reason for the success of the reform is that ensure the linkage of consumption tax and the price of cigarettes.At the same time,according to the regression results,we find that the cigarette consumption tax reform has different effects on different types of cigarettes: the impact on high-end cigarettes is not significant,but the impact on low-end cigarette consumption is strong;The cigarette consumption tax reform has differentinhibitory effects on cigarette control in different regions.Cigarette consumption tax reform has different inhibitory effects on cigarette control at different levels of economic development.In the part of policy suggestions,based on the empirical conclusion,this paper puts forward the policy suggestions to control the consumption of tobacco.We should raise the proportion of specific duty on low-end cigarettes;We should complete the tax-price linkage mechanism;We should levy the retail tax on cigarette to better realize the synchronous change of tax and price;We should replace within price tax with out-side price tax to reduce the concealment of tax burden;We should take some tobacco control measures which except policies to taxes and fees.