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Price, tax and Cigarette Smoking： Simulations of China＇s tobacco tax Policy

Frontiers of Economics in China-Selected Publications from Chinese Universities 2012年第4期7卷 604-626页

作者： Song Gao Rong Zheng School of Publ1ic Finance and Public Policy Central University of Finance and EconomicsBeijing 100081 China School of International Trade and Economics University of International Business andEconomics Beijing 100029 China

This paper explains the tobacco tax structure and cigarette pricing mechanism in China, develops a general analytical framework for analyzing the Chinese tobacco turnover tax system, and examines the effects of 2009 tobacco tax adjustment on cigarette prices and tax revenue. We find that although the tax is not the most important factor determining cigarette retail prices, the tobacco tax does significantly affect the tobacco industry＇s profits under the current tobacco monopoly system in China. Therefore, the adjustment of the tobacco excise tax in 2009 did not raise cigarette retail prices, instead government tax revenue increased. In other words, the net result of the tax adjustment was a transfer of the tobacco industry＇s profit to government tax revenues. Profit margins ultimately determine cigarette wholesale and retail prices. From the perspective of tobacco control, China needs to reform its tobacco tax system and collect taxes at the retail level to increase overall cigarette retail prices, as well as reduce the government＇s monopolization over cigarette productions and sales.

关键词： tobacco tax retail price tax rate tax revenue tobacco control

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Does higher tax rate affect tobacco usage?Unravelling the nexus between tobacco regulatory control and public health concern

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Global Health Journal 2023年第4期7卷 212-221页

作者： Mominur Rahman Bishawjit Chandra Deb Jahid Hasan Mahabubul Alam Tahmina Begum H.M.Miraz Mahmud Mohammad Shamimul Islam Muhammad Shajib Rahman Major in Accounting&Information Systems Research WingBangldesh Institute of Governance and Management Dhaka 1207Bangladesh Department of Accounting&Information Systems Comilla UniversityCumilla 3506Bangladesh Department of Management Studies Comilla UniversityCumilla 3506Bangladesh Department of Accounting Bhasha Soinik Ajit Guha CollegeComilla 3500Bangladesh Bangladesh Center for Communication Programs Dhaka 1216Bangladesh

Objectives:Bangladesh stands as a prominent global consumer of tobacco,with alarming consequences on public *** Global Adult tobacco Survey reported that tobacco consumption claimed over 126000 lives in 2018,contributing to 13.5%of all deaths in the *** study aims to explore the effectiveness of higher tax rates and tobacco use regulation as control mechanisms in mitigating tobacco consumption and health care cost burden,with a particular emphasis on its implications for public ***:This study is based on the annual time series data over the period *** study employs the ordinary least square method to analyze the quantitative confirming the stationarity of data at *** research uses different models to investigate individual effects and combined effects on both tobacco consumption and tobacco health care cost ***:The study finds a negative relationship between tobacco tax rate and tobacco *** specifically,the higher tax rate of tobacco(low(β=-0.3495),medium(β=-0.2319),high(β=-0.9033),premium(β=-0.7322),filtered(β=-0.2114),and non-filtered(β=-0.3452)categories)is significant to reduce tobacco use at 1%level of *** study finds similar results when it applied tobacco retail price instead of tobacco tax rate as the independent ***,the study investigates the impact on health care cost through tobacco consumption,tobacco control law,growth rate,export-import,and tobacco *** results indicate that tobacco consumption,export-import,and tobacco production increases health care cost burden while tobacco use regulatory decreases *** reducing tobacco consumption,higher taxes and tobacco use regulation contribute to alleviating the burden on the healthcare system,promoting healthier lifestyles,and aligning with global health ***:Higher tax rate on tobacco products is necessary to increase the retail price so that tobacco users cannot consume ***

关键词： tobacco tax taxation tobaccouse Public health tobacco control Health care cost

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清代烟草税收研究

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经济史 2021年第5期

作者：刘煜泽

烟税在当今中国的财政收入中有重要的地位，而烟税并非朝夕形成的。烟草自明万历年间传入之后，中国历届政府随即开始了烟禁政策。烟禁失败以后，则开始对烟草实行征税政策，清朝初年形成了较为系统的烟草税收。清朝前期的烟草税收，主... 详细信息

烟税在当今中国的财政收入中有重要的地位，而烟税并非朝夕形成的。烟草自明万历年间传入之后，中国历届政府随即开始了烟禁政策。烟禁失败以后，则开始对烟草实行征税政策，清朝初年形成了较为系统的烟草税收。清朝前期的烟草税收，主要分为烟草商品税与烟草关税，烟草一般作为“百货”与其他商品统一征税。晚清时期，清政府开始征收烟草厘金，烟厘被从厘金之中提出，与酒厘形成烟酒税，成为政府财政收入的重要来源，逐渐演变成当今的烟税。

关键词：烟草商品税关税厘金烟税 tobacco commodity tax tariff Lijin(厘金) tobacco tax

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