用户名: 密码: 验证码:
提税顺价政策对中国烟草产业的影响
详细信息    查看官网全文
摘要
2015年5月,我国再次通过提高卷烟税收和价格推进烟草控制工作。本文通过建立计量经济模型,分析了本次提税顺价政策对中国卷烟销量、效益、结构调整、烟叶生产、重点品牌竞争态势和吸烟率的影响。认为提税顺价将使得卷烟销售均价加速上移,卷烟销量将有所下降,商业税利增速高于工业增速,重点品牌分化明显,烟叶生产继续承压。建议:1)适当加大四、五类卷烟市场供应;2)抓住机遇提高烟草产业在烟叶种植、卷烟产能、市场营销、资本运营、库存物资、科技研发等方面的管控与治理能力;3)强化重点品牌市场监控,降低政策冲击。
In May 2015, tobacco taxes and prices of cigarette were raised to control tobacco consumption in China, and the econometric models were established to analyze the impact of the cigarette tax and price change on cigarette consumption,profit and tax, cigarette price ascension, tobacco growing,competition between cigarette brands and smoking prevalence in China. The quantitative results are of great significance to assess the influence of tax-price policy, formulate national tobacco industry policy changes, learn the competition of cigarette brands, and maintain stable, healthy development of the tobacco industry.
引文
[1]Becker GS,Murphy KM.A Theory of Rational Addiction[J].Journal of Political Economy,1988,96(4):675-700.
    [2]白远良,张宗益.中国卷烟消费及其对医疗支出的影响[M].重庆:重庆大学出版社,2007:94-123.
    [3]Johnson M W,Bickel W K.The behavioral economics of cigarette smoking:The concurrent presence of a substitute and an independent reinforcer[J].Behav Pharmacol,2003,14(2):137-44.
    [4]Jér?me Adda,Francesca Cornaglia.Taxes,Cigarette Consumption,and Smoking Intensity[J].The American Economic Review,2006,96(4):1013-1028.
    [5]Carpenter Christopher,Phillip Cook.“Cigarette Taxes and Youth Smoking:New Evidence from National,State&Local Youth Risk Behavior Surveys.”[R].NBER Working Paper,No.13046,April 2007.
    [6]J Lee,D Liao,C Ye,W Liao.Effect of cigarette tax increase on cigarette consumption in Taiwan[J].Tob Control,2005,14(Suppl 1):i71–i75.
    [7]Lee JM,Chen MG,Hwang TC,Yeh CY.Effect of cigarette taxes on the consumption of cigarettes,alcohol,tea and coffee in Taiwan[J].Public Health,2010,124(8):429-36.
    [8]Alexandria Chu,Nan Jiang,Stanton A Glantz.Transnational tobacco industry promotion of the cigarette gifting custom in China[J].Tobacco Control,2011,20:e3.doi:10.1136/tc.2010.038349.
    [9]J A Tauras,R M Peck,J Frank et al.The Role of Retail Prices and Promotions in Determining Cigarette Brand Market Shares[J].Review of Industrial Organization,2006,28:253-284.
    [10]程永照,何建龙.从卷烟新价类划分看中国卷烟品牌和企业的竞争趋势[C].北京:中国烟草学会,2005:158-164.
    [11]白远良,吴应禄,程晓苏.我国卷烟需求分析(上)——需求现状与模型构建[J].中国烟草学报,2007(3):6-10.
    [12]毛正中,胡德伟,杨功焕.不同收入人群的卷烟需求及提高税赋对他们的影响[J].中国循证医学杂志,2005(04):16-25.

© 2004-2018 中国地质图书馆版权所有 京ICP备05064691号 京公网安备11010802017129号

地址:北京市海淀区学院路29号 邮编:100083

电话:办公室:(+86 10)66554848;文献借阅、咨询服务、科技查新:66554700