烟草行业“强者趋弱”的制度性梗阻——从烟草税收及相关财政政策角度分析  

Institutional Obstructions That Cause Powerful Cigarette Enterprises And Brands Become Weakening——From the angle of cigarette tax and correlative fiscal policy

作　　者：汪世贵[1] 李保江[1] 

机构地区：[1]国家烟草专卖局经济研究所,北京市100053

出　　处：《中国工业经济》2002年第4期12-19,共8页China Industrial Economics

摘　　要：无论从品牌角度还是从企业角度而言 ,中国烟草行业近年来都呈现出较为明显的“强者趋弱”态势 ,结果导致行业整体盈利能力不断走低。在中国分税制财政管理体制框架下 ,烟草税收及相关财政政策在设计和执行过程中的扭曲和偏差 ,是导致烟草行业“强者趋弱”的制度性梗阻。In recent years, a noticeable tendency was observed in tobacco industry, that is the powerful cigarette enterprises and brands have been weakening, and the earning capacity of the whole industry been decreasing as a result. Under the framework of China's revenue-sharing system, the deviation and distortion of the cigarette tax and fiscal policy are the main institutional obstructions which constraint the powerful enterprises and brands to continually expand.

关 键 词：烟草行业 中国 分税制 财政分配关系 WTO 烟草税收 财政政策 

分 类 号：F426.89[经济管理—产业经济] F812.0