烟草产业投资战略及规制政策选择
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摘要
近年来中国烟草的发展十分迅速,烟草行业工商总税收从2000年的1050亿元提升到了2006年的3000亿元左右。可以说中国烟草行业是中国国库的奶牛,是中国税收的重要支撑。
在中国加入WTO后,中国烟草必将面临更大的挑战,欧洲部份烟草弱国在开放后的几年时间里市场份额下降了70%。如果中国烟草重蹈覆辙,按2006年的税收情况计算,中国一年将减少税收2000个亿。为了避免国家财政的巨大损失,中国烟草行业从2000年开始苦练内功,实施了做强烟草行业的几大改革。
本文简要介绍了2000年后的烟草发展的情况,工商分离、订单供货、企业的兼并重组,总结了这些年来做大品牌,做强企业道路中的成败得失,认真分析了中国烟草的现状。从微观和宏观两个方面找出了存在的问题,提出了下一步的发展和改革思路:
从微观上,提出了值得烟草企业下一步投资研究的三个方面:中式卷烟、雪茄烟、女性烟。
从宏观上,找出了制约中国烟草行业发展的最核心问题:烟草的高税收与地方财政收入(地方利益)在制度上结合得过于紧密,地方政府在利益的驱动下,对烟草的生产、销售干预过多,使得地方封锁、地方重复建设、市场分割等弊端在烟草行业非常的突出。针对制约中国烟草行业发展的问题,本人提出了两种解决方案:第一种过渡方案是工商企业间的交叉持股。第二种方案是彻底改变中国目前的财税制度,将消费税收归中央。
本文的研究成果有利于帮助国内烟草企业转变思维,使其根据自身实际情况加强新产品研发,增强其产品竞争力。而且对于国家宏观政策的制定,也有现实的借鉴意义。
China’s tobacco industry has experienced a rapid development in recent years. The government’s revenue from the industry increased from 105 billons RMB in the year of 2000 to about 300 billons RMB in 2006. It is not exaggerated that the tobacco industry is the‘cash cow’of the government’s revenue and an important support to national tax.
At the same time, after the entrance of china into the WTO(World Trade Organization),the industry is coming through inevitable challenge. There are lessons drawn from others' mistakes: some small European countries’market share of domestic tobacco industry reduced about 70% in several years after the opening of their tobacco market. If china’s tobacco industry follows the same old disastrous road, the tax of government will reduce at least 200 billons RMB, according to its amount in the year of 2006. To avoid this converted into reality, several reform and innovation have been carried through in the industry to built up its competitive power.
At first, this essay briefly introduces the main development course of the industry, such as the split of its industrial and commercial branches, offering product according to order from clients, the merger and combination of corporations, etc. then, evaluates the industry’s success or failure in course of enhancing its corporations and brands, based on the analysis of its present situation. This essay finds out the problem of the industry in macroscopical aspect and microcosmic aspect, and proposes some solutions to its reform and innovation in the next stage as the following two aspects:
In microcosmic aspect, proposes three fields that are worth the tobacco corporations researching and investing: Chinese style cigarettes, Cigar and cigarettes for females.
In macroscopical aspect, this essay deems that the core problem restricting the healthy development of the china’s tobacco industry is that tobacco is a heavy taxes product in china and it is fatal to regional government revenue. So, regional government drove by their own benefits, intervened too much to cigarettes produce and sale, thus the problem of regional blank off, repeating construction, market division are very stand out in this industry. Aim to solve these problem, this essay propose two ways to out: one is to intercross their stock in its industrial and commercial branches corporation in the period of intergrades, another is to reforming china’s current excise system thoroughly, the revenue should wholly belongs to central government.
The result of this essay’s research is something helpful to domestic tobacco corporations to change their minds and enhance the R&D of new product according to their own realities, thus to increase competitive power of their product in market. It is also a reference to the constitution of macropolicy of government.
在中国加入WTO后,中国烟草必将面临更大的挑战,欧洲部份烟草弱国在开放后的几年时间里市场份额下降了70%。如果中国烟草重蹈覆辙,按2006年的税收情况计算,中国一年将减少税收2000个亿。为了避免国家财政的巨大损失,中国烟草行业从2000年开始苦练内功,实施了做强烟草行业的几大改革。
本文简要介绍了2000年后的烟草发展的情况,工商分离、订单供货、企业的兼并重组,总结了这些年来做大品牌,做强企业道路中的成败得失,认真分析了中国烟草的现状。从微观和宏观两个方面找出了存在的问题,提出了下一步的发展和改革思路:
从微观上,提出了值得烟草企业下一步投资研究的三个方面:中式卷烟、雪茄烟、女性烟。
从宏观上,找出了制约中国烟草行业发展的最核心问题:烟草的高税收与地方财政收入(地方利益)在制度上结合得过于紧密,地方政府在利益的驱动下,对烟草的生产、销售干预过多,使得地方封锁、地方重复建设、市场分割等弊端在烟草行业非常的突出。针对制约中国烟草行业发展的问题,本人提出了两种解决方案:第一种过渡方案是工商企业间的交叉持股。第二种方案是彻底改变中国目前的财税制度,将消费税收归中央。
本文的研究成果有利于帮助国内烟草企业转变思维,使其根据自身实际情况加强新产品研发,增强其产品竞争力。而且对于国家宏观政策的制定,也有现实的借鉴意义。
China’s tobacco industry has experienced a rapid development in recent years. The government’s revenue from the industry increased from 105 billons RMB in the year of 2000 to about 300 billons RMB in 2006. It is not exaggerated that the tobacco industry is the‘cash cow’of the government’s revenue and an important support to national tax.
At the same time, after the entrance of china into the WTO(World Trade Organization),the industry is coming through inevitable challenge. There are lessons drawn from others' mistakes: some small European countries’market share of domestic tobacco industry reduced about 70% in several years after the opening of their tobacco market. If china’s tobacco industry follows the same old disastrous road, the tax of government will reduce at least 200 billons RMB, according to its amount in the year of 2006. To avoid this converted into reality, several reform and innovation have been carried through in the industry to built up its competitive power.
At first, this essay briefly introduces the main development course of the industry, such as the split of its industrial and commercial branches, offering product according to order from clients, the merger and combination of corporations, etc. then, evaluates the industry’s success or failure in course of enhancing its corporations and brands, based on the analysis of its present situation. This essay finds out the problem of the industry in macroscopical aspect and microcosmic aspect, and proposes some solutions to its reform and innovation in the next stage as the following two aspects:
In microcosmic aspect, proposes three fields that are worth the tobacco corporations researching and investing: Chinese style cigarettes, Cigar and cigarettes for females.
In macroscopical aspect, this essay deems that the core problem restricting the healthy development of the china’s tobacco industry is that tobacco is a heavy taxes product in china and it is fatal to regional government revenue. So, regional government drove by their own benefits, intervened too much to cigarettes produce and sale, thus the problem of regional blank off, repeating construction, market division are very stand out in this industry. Aim to solve these problem, this essay propose two ways to out: one is to intercross their stock in its industrial and commercial branches corporation in the period of intergrades, another is to reforming china’s current excise system thoroughly, the revenue should wholly belongs to central government.
The result of this essay’s research is something helpful to domestic tobacco corporations to change their minds and enhance the R&D of new product according to their own realities, thus to increase competitive power of their product in market. It is also a reference to the constitution of macropolicy of government.
引文
[1]见车.从另一个角度看烟草行业.http://www.tobaccochina.com/news/data/20039/ x922084618.htm,2003
[2] mytobacco.行业体制改革的道路与归宿.http://mytobacco.bokee.com/,2005
[3]吴建荣.按客户订单组织货源:概念模型与途径,http://www.tobacco.org.cn/news/ dspNews.jsp?id=50591,2005
[4]缪开华.浅述订单供货中出现的问题与对策,http://www.16888.com.cn/infogroup/ yejie/think/2006516180003_2.htm,2006
[5] Gregory S. Carpenter.Changing the Rules of the Marketing Game. Financial Times,Sep. 14,2001.
[6] Philip Kother.Marketing Management.Custom Edition for University of Phoenix,2002
[7]王卫东.按订单供货组织货源的思考与实践. http://www.tobacco.org.cn/news/ dspNews.jsp?id=50579.2005
[8]欧阳芳.吹响中国烟草改革的号角. http://www.tobaccochina.com/news/data/20034/ 417093747.htm.2004
[9]朱伟东.英美烟草中国办厂无中生有试探中国政策底线.http://www.ce.cn/cysc/ cysczh/200407/26/t20040726_1331339.shtml,2004
[10]唐克华.中国卷烟科技发展纲要.http://www.tobaccocollege.com/tcbs/ disptcbs1.asp?boardID=20&RootID=774&ID=774,2004
[11] aimee.雪茄——中国烟草产业的新兴力量. http://www.foodqs.com/news/gnspzs01/ 200746104515.htm.2007
[12]北京华经纵横经济信息研究中心.中国烟草行业市场研究报告.2005
[13] MichaelE Porter.COMPETITIVE ADVANTAGE.Free Press 1985,
[14]陈树勋.中国社会科学院:一份报告实现税利超亿元. http://www.cass.net.cn/file/2006080879172.html,2006
[15]吕忠信汪世贵李保江.中国烟草财税体制的历史沿革现状及其存在的主要问题. http://www.etmoc.com/look/looklist.asp?id=2536,2005
[16]中国食品网.中国烟草价格规制的探析. http://www.echinatobacco.com/news/2002/4/jingji/jjjingjiguancha/059050.shtml,2006
[17]程永照.《烟草控制框架公约》生效后对中国烟草经济将产生的影响http://www.tobacco.org.cn/news/dspNews.jsp?id=50558,2005
[18]廉春慧.我国卷烟消费税政策的变化及改革建议. http://www.xuexiziliao.com/shuiwu/200728/10091.html.2007
[19]汪世贵.中国烟草消费税的困惑.http://www.echinatobacco.com/news/2002/4/ jingji/jjjingjiguancha/059050.shtml, 2002
[20]中国论文下载中心.施肥技术对上部烟叶使用价值的影响. http://www.studa.net/ nonglin/061227/11270756-2.html.2006
[2] mytobacco.行业体制改革的道路与归宿.http://mytobacco.bokee.com/,2005
[3]吴建荣.按客户订单组织货源:概念模型与途径,http://www.tobacco.org.cn/news/ dspNews.jsp?id=50591,2005
[4]缪开华.浅述订单供货中出现的问题与对策,http://www.16888.com.cn/infogroup/ yejie/think/2006516180003_2.htm,2006
[5] Gregory S. Carpenter.Changing the Rules of the Marketing Game. Financial Times,Sep. 14,2001.
[6] Philip Kother.Marketing Management.Custom Edition for University of Phoenix,2002
[7]王卫东.按订单供货组织货源的思考与实践. http://www.tobacco.org.cn/news/ dspNews.jsp?id=50579.2005
[8]欧阳芳.吹响中国烟草改革的号角. http://www.tobaccochina.com/news/data/20034/ 417093747.htm.2004
[9]朱伟东.英美烟草中国办厂无中生有试探中国政策底线.http://www.ce.cn/cysc/ cysczh/200407/26/t20040726_1331339.shtml,2004
[10]唐克华.中国卷烟科技发展纲要.http://www.tobaccocollege.com/tcbs/ disptcbs1.asp?boardID=20&RootID=774&ID=774,2004
[11] aimee.雪茄——中国烟草产业的新兴力量. http://www.foodqs.com/news/gnspzs01/ 200746104515.htm.2007
[12]北京华经纵横经济信息研究中心.中国烟草行业市场研究报告.2005
[13] MichaelE Porter.COMPETITIVE ADVANTAGE.Free Press 1985,
[14]陈树勋.中国社会科学院:一份报告实现税利超亿元. http://www.cass.net.cn/file/2006080879172.html,2006
[15]吕忠信汪世贵李保江.中国烟草财税体制的历史沿革现状及其存在的主要问题. http://www.etmoc.com/look/looklist.asp?id=2536,2005
[16]中国食品网.中国烟草价格规制的探析. http://www.echinatobacco.com/news/2002/4/jingji/jjjingjiguancha/059050.shtml,2006
[17]程永照.《烟草控制框架公约》生效后对中国烟草经济将产生的影响http://www.tobacco.org.cn/news/dspNews.jsp?id=50558,2005
[18]廉春慧.我国卷烟消费税政策的变化及改革建议. http://www.xuexiziliao.com/shuiwu/200728/10091.html.2007
[19]汪世贵.中国烟草消费税的困惑.http://www.echinatobacco.com/news/2002/4/ jingji/jjjingjiguancha/059050.shtml, 2002
[20]中国论文下载中心.施肥技术对上部烟叶使用价值的影响. http://www.studa.net/ nonglin/061227/11270756-2.html.2006