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Jingdong book

控制烟草消费的税收政策研究

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控制烟草消费的税收政策研究

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《控制烟草消费的税收政策研究》从经济学的角度,指出烟草消费中存在消费者偏好不当、负外部性、信息不完全、扩大贫富差距等市场缺陷,政府应该对它进行干预。在简要分析和比较各种干预手段之后,作者着重从卷烟消费税的角度进行分析。运用税收手段控制烟草消费,利用的经济学原理是通过税收一价格一需求量的传导机制,要研究的核心问题是烟草的需求价格弹性。卷烟是上瘾物品,总的来讲,它的需求缺乏价格弹性。卷烟的价格弹性具有如下特征:发展中国家比发达国家大;低收人群体比高收人群体大;低档烟比高档烟大;青少年比成年人大。控烟的税收政策目标应主要针对低收人群体和青少年。 《控制烟草消费的税收政策研究》的研究结果显示,在偏低的税负水平和政府的大力扶持下,中国烟草生产和消费量居于世界首位,吸烟率居高不下。巨大的烟草消费量造成了巨额的经济损失,也加剧了社会收入分配的不公平。为此,《控制烟草消费的税收政策研究》提出了分步骤提高卷烟消费税率的政策建议,并且从烟草消费量、政府税收收入、就业、GDP、健康损失的变化等几个角度,考察了提高卷烟消费税率之后对经济的影响;也从公平的角度,探讨提高烟草税收负担对收入分配的影响。
Author Description

刘虹,1966年3月出生
个人简历
1983年9月-1987年7月就读于中山大学经济系,获经济学学士学位
1987年9月-1990年7月就读于中山大学经济系,获经济学硕士学位
1990年7月至今中山大学岭南学院财政税务系任教,先后任助教、讲师、副教授
其间,
2000年1月在美国Springlield College做访问学者
2003年9月-2007年7月就读于上海财经大学,在职攻读财政学博士学位
主要研究成果
发表论文:
《有益品的性质及公共利益的识别》,《当代财经》2007年第8期
《政府控制烟草消费的经济学依据》,《经济评论》2007年第2期
《中央对省级财政转移支付的效应分析》,《财政学理论探索与教学改革研究》2007年8月
《零基预算改革探讨》,《科学发展观与财政制度创新》2005年10月
《美国公立高校收入结构及其对我国的启示》,《完善市场经济体制与财政制度改革》2003年12月
《关于我国政府预算编制若干问题的思考》,《财政研究》2001年第8期
《认识部门预算》,《广东财政》2001年第8期
《西部大开发中的财政政策探讨》,《四川财政》2001年第1期
出版教材:
《财政学》副主编,高等教育出版社,2004年8月
《政府预算》主编,中山大学出版社,1998年4月
Catalogue

导论
第一节 研究背景
一、烟草的危害及吸烟的流行情况
二、控制烟草消费是当今的世界性趋势
三、中国控制烟草消费的进展及本书的研究背景
第二节 研究概述
第三节 本书拟研究的问题
第一章 政府控制烟草消费的经济学理论依据
第一节 烟草的有害品属性及其效率损失
一、有益品、有害品的理论辨析
二、烟草的有害品属性
三、烟草作为有害品的效率损失
第二节 烟草消费的负外部性及其效率损失
一、外部性和科斯定理
二、烟草的消费具有负外部性
三、烟草消费的负外部性导致的效率损失
第三节 烟草消费中的信息不完全及其效率损失
一、消费者对于吸烟危害健康的信息不完全
二、信息不完全造成的效率损失
第四节 烟草消费对收入分配的影响:扩大了贫富差距
*本章小结

第二章 政府控制烟草消费的政策及效应
第一节 政府控制烟草消费的政策
一、政府管制
二、政府的反烟宣传
三、烟草消费税
四、政府对烟草商的法律诉讼
五、政府对吸烟者的戒烟行为给予资助
第二节 政府控制烟草消费政策的效应
一、限制吸烟场所的控烟效应
二、烟草广告管制的控烟效应
三、限制青少年接触烟草的控烟效应
四、吸烟危害健康信息及反烟宣传的控烟效应
五、政府烟草诉讼的控烟效应
第三节 一个讨论:是否要对烟草进行法律禁令
一、将烟草定为非法品的经济效应
二、与税收的比较
*本章小结

第三章 烟草消费税与烟草需求量的关系研究
第一节 烟草消费税与烟草价格的关系
一、税收与价格关系的理论分析
二、实践中烟草税收与价格的关系
第二节 烟草价格与烟草需求量的关系
一、价格与需求量的关系
二、香烟的价格与需求量的关系
第三节 烟草需求的价格弹性研究
一、传统模型下的烟草需求价格弹性
二、上瘾模型下的烟草需求价格弹性
三、不同收入水平吸烟者的需求价格弹性
四、不同档次卷烟的需求价格弹性
五、不同年龄者的烟草需求价格弹性
第四节 烟草需求的收入弹性
第五节 中国烟草的需求弹性
一、吸烟者对卷烟的关注角度和不同类型吸烟者的吸烟量
二、不同档次卷烟消费群体的消费情况
三、中国特殊消费现象下的需求价格弹性
四、中国目前卷烟需求的价格弹性估值
*本章小结

第四章 中国现行烟草税收政策评析
第一节 中国烟草税收政策的历史沿革和现状
一、中国烟草税收的历史沿革
二、中国烟草税收的现状
三、涉及烟草税收的财政体制
第二节 现行政策下中国烟草生产和消费情况
一、中国烟草生产消费的现状
二、中国烟草消费所造成的经济损失
三、烟草消费在中国引起的贫困和不公平
第三节 烟草税收政策及其控烟效应的国际比较
一、世界各国普遍对烟草课以重税
二、世界各国对烟草制成品的消费税比较
三、不同税收负担水平下的吸烟率
第四节 中国烟草税收政策存在的问题
一、烟草税收负担相对偏低,导致吸烟率过高
二、财政体制对控烟起着反方向作用
*本章小结

第五章 制定中国烟草消费税政策建议
第一节 对烟草制品征收重税的理论依据
一、税收的一般原则
二、关于最优商品税的理论
三、对烟草制品征重税满足税收的公平原则
四、对烟草制品征重税满足税收效率原则
第二节 中国烟草消费税政策的目标定位
一、世界各国对烟草制品征高税的目标定位
二、中国烟草消费税政策的目标定位:寓禁于征
第三节 中国烟草消费税税率的设计
一、从个人效用的角度设计烟草消费税税率
二、从吸烟危害健康的角度设计烟草消费税税率
第四节 涉及烟草税收的财政体制的调整
第五节 与烟草相关税收收入的使用方向
一、烟叶税、烟草企业增值税和所得税的使用方向
二、卷烟及烟草制品消费税的使用方向
*本章小结

第六章 提高卷烟消费税率对经济的影响
第一节 提高卷烟消费税率对吸烟量的影响
第二节 提高卷烟消费税率对政府消费税收人的影响
第三节 提高卷烟消费税率对制造业就业的影响
一、烟草制造业和全国工业企业资产及就业情况
二、提高卷烟消费税率对制造业就业的影响
第四节 提高卷烟消费税率对GDP的影响
一、假设的提出
二、模型设计
三、数据来源及样本选择
四、模型检验结果
五、提高卷烟消费税率对GDP的影响预测
第五节 提高卷烟消费税率对减少吸烟所造成的经济损失的影响
第六节 关于提高卷烟消费税率的负面影响的几点讨论
一、关于提高卷烟消费税率对GDP的影响
二、关于提高卷烟消费税率对吸烟者自主权的影响
三、关于提高卷烟消费税率对公平的影响
*本章小结
结束语
参考文献
附录
后记
Introduction

大约前年,我在网上看到一则资料,我国成年男性吸烟率仍处于较高水平,且烟民呈年轻化、女性化态势。上海人群平均吸烟率为25.57%,郊区明显高于市区。其中,男性吸烟率为50.6l%,虽低于我国平均水平,但仍高于世界平均水平。上海市吸烟人群中以中青年居多,以40~44岁年龄组为最高(35.53%),其中30~49岁的人群吸烟率都在30%以上;女性吸烟者中重型吸烟者比例超过30%。
青少年是初始吸烟的重要年龄段:约70%的男性吸烟人群是在19-24岁初始吸烟。值得注意的是,有1.37%的男性和3.91%的女性初始吸烟是在儿童期,有14.08%的男性和9.9%的女性吸烟者是在13-18岁人体发育阶段开始吸烟。中学生尝试吸烟比例比较高:曾经吸过烟的比例为15.2%,其中中专、职校学生占23%;而中职校男生曾经吸烟比例高达33.1%。一些学校男生中烟草依赖问题开始显出:中学生中经常吸烟比例为1.3%,其中男生为2.4%。非中心城区中学生吸烟问题比中心城区严重。
抽烟对成年人的危害不必多说,对青少年和女性的危害更值得关注。医学专家指出,由于青少年各系统和器官的发育尚不完善,功能尚不健全,抵抗力弱,与成年人相比,其吸烟的危害更大。由于青少年的呼吸道比成年人狭窄,呼吸道黏膜纤毛发育也不健全,因此吸烟会使呼吸道受到损害并产生炎症,增加呼吸的阻力,使肺活量下降,影响青少年胸廓的发育,进而影响其整体的发育。烟草中含有的大量的尼古丁对脑神经也有毒害作用,会使学生记忆力减退、精神不振、学习成绩下降。青少年吸烟还会使冠心病、高血压病和肿瘤的发病年龄提前。女性吸烟也会给其身体带来极大的伤害,与不吸烟女性相比,吸烟女性的皮肤容易衰老,易患艾滋病、癌症、中风,生育能力降低,容易流产,分娩畸形婴儿的几率明显增高。

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