The Study on Taxable Mode in China’s Cigarette Consumption Tax
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| Title | The Study on Taxable Mode in China’s Cigarette Consumption Tax |
| Authors | |
| Abstract | Smoking is the top threat to human health in today´s world which brings great economic and social burden to people. The cigarette consumption tax is now one of the most effective means on tobacco controlling. China adjusts it’s the tobacco tax system to strengthen the control of tobacco consumption, which accords to the promise of China’s joining in WHO Framework Convention on Tobacco Control. This paper points out the shortcomings of China´s current cigarette consumption tax and indicates the advantages of increasing tobacco consumption quantity tax. Based on the research about Cigarette demand by the previous scholars, the author choose three different price elasticity of demand and imitate the impacts on cigarette consumption, cigarette consumption tax revenue, smokers quantity and mortality when tobacco consumption tax increases by 1 RMB, 2RMB, 3 RMB or 4 RMB. The simulation results show that the benefits of raising cigarette consumption tax is greater than its cost so that raising cigarette consumption tax can be a good way to control tobacco consumption. |
| Publisher | World Science Publisher |
| Date | 2012-09-24 |
| Source | 2167-6429 |
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