“以税控烟”视角的烟草税制改革  

Tobacco Tax Reform from the Perspective of Smoking Control with Tax

作　　者：马蔡琛[1] 朱旭阳[1] 

机构地区：[1]南开大学经济学院

出　　处：《税务研究》2017年第9期40-46,共7页

基　　金：国家社会科学基金项目"行为经济学视角下的个人所得税研究"(项目编号:14BJY167);中国特色社会主义经济建设协同创新中心"社会主义市场经济条件下的跨年度预算平衡机制研究"的阶段性成果

摘　　要：在各种控烟政策中,烟草税是许多国家的普遍选择。其主要举措包括:提高烟草消费税及烟草价格、简化烟草消费税制结构、加强税收管理等。"以税控烟"也成为我国烟草税制改革的方向。基于国际经验和中国现实,我国可以考虑适时取消烟叶税,提高烟草消费税,简化税制结构,逐步统一税率,提高从量课税的占比,并强化相应的税收征管。Among various smoking control policies, tobacco tax is a universal choice in many countries. Its main initiatives include： raising tobacco tax and tobacco price, simplifying tobacco tax structure and strengthening tax administration. Smoking control with tax has also been the direction of tobacco tax reform in China. Based on the international experience and the reality of China, we could consider abolishing the tobacco tax, raising the consumption tax of tobacco, simplifying the structure of tax system, gradually unifying the tax rate, raising the ratio of taxation on quantity and strengthening the corresponding tax collection and management.

关 键 词：烟草税制 烟叶税 以税控烟 税制改革 

分 类 号：F812.42[经济管理—财政学]