论税收控烟的有效性及其制度保障

The Effectiveness of Taxation on Tobacco Control and Its Institutional Protection

本文从烟产品的需求价格弹性、各国的税收控烟效果以及对吸烟者的问卷调查结果等角度论证利用税收政策控制烟产品消费的有效性,分析目前中国影响税收控烟效果的因素,提出调整与烟草相关的财政体制、来源于烟产品的税收收入服务于控烟目标、禁止公款消费烟产品以及严惩腐败等政策建议。

The paper examines the effectiveness of tax policy on controlling tobacco product consumption by analyzing the price elasticity of demand for tobacco product, the results of taxation on tobacco control in different countries, and findings in surveys of smokers. Factors that have an impact on the effectiveness of tax policy on tobacco control in China are also analyzed. It proposes adjustment to the fiscal institution so that the tax revenue generated from tobacco products should be used for the purpose of tobacco control, no public funds should be allowed purchasing tobacco products, and corruption can be severely punished.