“重税控烟”与中国烟草业的发展

Heavy Tax Burden on Tobacco Control and the Development of China Tobacco Industry

我国对烟草行业实行"寓禁于征"的税收制度,征收增值税、消费税、企业所得税等税种。在"重税控烟"的制度环境下,烟草行业主要税种的负担率均高于普通工业企业,经济增长受到限制,而利润率和工资水平却呈现快速上升的势头,但其税收贡献率在高位保持基本稳定。烟草工业经济增长受到限制、对全部工业经济贡献率的下降,表明"重税控烟"起到了一定的效果;利润率和工资率呈上升趋势,表明烟草行业的垄断性质仍在加强;在高税负条件下税收贡献率仍保持基本稳定则表明,地方政府仍然具有扶持烟草工业发展的内在冲动。

In China,with the policy of heavy tax on tobacco control,the actual tax rates of value-added tax,con- sumption tax,enterprise income tax and combined tax rate of turnover tax of tobacco industry are higher than those of general industry.The tobacco industry grows slowly than other industries,whose contribu- tion rate to the whole industry economy is decreasing,showing that the policy of heavy tax on tobacco takes effect.The rate of profit and wage of tobacco industry increases quickly,which indicates that it maintains monopoly.Under the condition of heavy tax policy,the contribution rate of tax on.tobacco is still stable,showing that the local government has the impulsion to develop the tobacco industry.