CAJ | 학술논문

提高烟草税与烟草价格是减少烟草消费的单项最有效措施。在我国通过提高卷烟消费税来提高卷烟价格的策略受制于消费税的价内税设计和烟草专卖体制下的卷烟定价机制。在现有的专卖体制下，提高卷烟消费税以提高卷烟零售价格的有效途径是将消费税的征收从生产环节前移到零售环节，由批发商代扣代缴。2009年的卷烟消费税调整虽然没有改变卷烟单品的价格，但改变了烟草行业的产业规划和卷烟的市场供给结构，并提高了卷烟的平均零售价格和税负水平。目前中国卷烟的价格和税负水平仍低于全球平均水平，仍有较大的提税空间。未来卷烟消费税制度的调整需要大幅提高从量税的比重，在提税的基础上将两档从价税率统一为单一税率。在现有分税制体制下，提高卷烟消费税还需要配套相应的转移支付方案，以补偿地方税收收入的损失。
제고연초세여연초개격시감소연초소비적단항최유효조시。재아국통과제고권연소비세래제고권연개격적책략수제우소비세적개내세설계화연초전매체제하적권연정개궤제。재현유적전매체제하，제고권연소비세이제고권연령수개격적유효도경시장소비세적정수종생산배절전이도령수배절，유비발상대구대격。2009년적권연소비세조정수연몰유개변권연단품적개격，단개변료연초행업적산업규화화권연적시장공급결구，병제고료권연적평균령수개격화세부수평。목전중국권연적개격화세부수평잉저우전구평균수평，잉유교대적제세공간。미래권연소비세제도적조정수요대폭제고종량세적비중，재제세적기출상장량당종개세솔통일위단일세솔。재현유분세제체제하，제고권연소비세환수요배투상응적전이지부방안，이보상지방세수수입적손실。
Global experience has demonstrated that tobacco tax and price policy is the most effective single measure to reduce tobacco consumption, while the effectiveness of cigarette excise tax on tobacco use is limited in China because the increased tax can＇t be shifted to retail price under existing mechanism of tobacco monopoly system and excise tax included in price. Although the cigarette excise tax adjustment in 2009 hasn＇t brought much impact on cigarette price for given cigarette brand and specification,it has had much impact on tobacco industry＇s behavior and has changed cigarette supply structure dramatically, and thus has raised cigarette average retail price and overall tax share. China needs further actions on increasing tobacco tax and cigarette price since cigarette price and tax share in China is still lower than global level. Future tobacco excise tax adjustment needs to lean on specific tax and impose uniform ad valorem tax on all cigarettes instead of tierd tax rate. The most effective way to shift increased tax to cigarette retail price under current monopoly system is to collect excise tax at retail level instead of produce level. It＇s also necessary to make an inter-government transfer payment mechanism to make up the provincial revenue loss induced from raising tobacco excise tax.