对新型烟草制品征收消费税的国际经验与政策建议

International Experience of Consumption Tax on New Tobacco Products and Policy Suggestions

近年来,新型烟草制品在全球发展迅速,对新型烟草制品征税的合理性、税制设计的适当性和现实征管的可行性对消费税的征收提出了新的挑战。本文阐述了对新型烟草制品征收消费税的合理性,介绍了美国和日本对电子烟和加热不燃烧烟草征收消费税的经验和政策效果。国际经验表明,对新型烟草制品征收消费税是大势所趋,我国应尽快对新型烟草制品征收消费税。

In recent years,new-type tobacco products have presented an emerging popularity worldwide,which challenges the existing tax system,including the rationality of taxation on this product,the appropriateness of tax system design and the feasibility of tax collection and administration.This paper discusses the rationality of imposing the consumption tax on new-type tobacco products,introduces the experience and policy effects of levying the consumption tax on e-cigarettes and heated nonburning tobacco in the United States and Japan.International experience shows that the consumption tax on new tobacco products is a general trend,and China should levy this tax on new tobacco products as soon as possible.