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1、最优商品税论文：最优商品税与我国烟草消费税制优化【中文摘要】烟草消费税是世界各国调控烟草行业发展的一种重要手段。优化烟草消费税制,不仅有利于控制烟草消费、促进公民健康,而且有利于优化烟草产业结构,提升产业的国际竞争力,促进烟草及其关联产业的发展,并增加就业;同时,还能够促进财政收入的增加,进而用于公共福利的提高。本文总体上遵循着理论分析——现实考察——实证检验——结论与应用的分析思路,运用最优商品税理论,着重从烟草消费税的角度对烟草产业的发展进行考察,研究如何通过烟草消费税制的调节实现公民健康水平的提高和烟草产
2、业可持续发展的“共赢”局面。论文运用最优税制理论、最优商品税制理论以及消费税制优化理论来层层递进,逐步分析烟草消费税制设计的理论依据;从税权划分、计征方法、计税方式、税负水平以及征收环节等五个方面对世界主要国家烟草消费税制进行了考察;对我国烟草消费税制的历史沿革和现行政策进行了深入研究;并利用计量方法对我国卷烟消费税税负进行了经济模拟分析,最后据此提出中国烟草消费税改革的整体思路和具体建议。【英文摘要】Tobaccoexcisetaxisanimportanttoolforacountrytoregulatea
3、ndcontrolthedevelopmentofitstobaccoindustry.Optimizingthetobaccoexcisetaxsystemcanbehelpfulnotonlytocontroltobaccoconsumptionbutalsotopromotethehealthofthecitizens.Itcanalsobeconducivetomaintaintheinterestsofthetobaccoindustry,optimizethestructureofthetobacc
4、oindustry,andhelptocultivatesomelarge-scaletobaccocompaniesandenhanceinternationalcompetitiveness.Thereupon,thetobaccoindustryanditsrelatedindustriescandevelopbetterandthewholeeconomycanbeimproved.Atthesametime,fiscalrevenueswillbeincreasedandthereforecanbes
5、pentinimprovingthepublicwelfares.Thispapergenerallydevelopsasfollows:theoreticalanalysis,practicalinspection,empiricaltest,conclusionandapplication.Itemploystheoptimalcommoditytaxtheoryandattachesgreatimportancetoinvestigatingtheindustry’sdevelopmentfromthep
6、erspectiveoftobaccoexcisetax,probingintothewaystotorealizea“win-win”situationofbothpeople’shealthenhancementandtheindustry’ssustainabledevelopmentbyadjustingthetobaccoexcisetax.Thispaperusesthetheoryofoptimaltaxationsystem,optimalcommoditytaxationsystemandex
7、cisetaxoptimationtoanalyzethetheoreticalbasisofthetobaccoexcisetaxsystemdesignstepbystep.In-depthstudiesoftobaccoexcisesystem’shistoryandcurrentpolicyinChinaarecarriedout,investigatingthetobacooexcisetaxsysteminfiverespects:taxjurisdiction,taxablemethods,tax
8、methods,taxratesandthecollectionlink.Inaddition,itmakesuseofquantitativemethodstoconductaneconomicsimulatedanalysisoncigaretteexcisetaxburden.Atlast,itaccordinglyproposesageneralideaandspecifics
