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首页> 外文期刊>Tobacco control >Can increases in the cigarette tax rate be linked to cigarette retail prices? Solving mysteries related to the cigarette pricing mechanism in China
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Can increases in the cigarette tax rate be linked to cigarette retail prices? Solving mysteries related to the cigarette pricing mechanism in China

机译：卷烟税率的提高能否与卷烟零售价格挂钩？解决与中国卷烟定价机制有关的谜团

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摘要

Objective To explain China's cigarette pricing mechanism and the role of the Chinese State Tobacco Monopoly Administration (STMA) on cigarette pricing and taxation. Methods Published government tobacco tax documentation and statistics published by the Chinese STMA are used to analyse the interrelations among industry profits, taxes and retail price of cigarettes in China. Results The 2009 excise tax increase on cigarettes in China has not translated into higher retail prices because the Chinese STMA used its policy authority to ensure that retail cigarette prices did not change. The government tax increase is being collected at both the producer and wholesale levels. As a result, the 2009 excise tax increase in China has resulted in higher tax revenue for the government and lower profits for the tobacco industry, with no increase in the retail price of cigarettes for consumers. Conclusions Numerous studies have found that taxation is one of the most effective policy instruments for tobacco control. However, these findings come from countries that have market economies where market forces determine prices and influence how cigarette taxes are passed to the consumers in retail prices. China's tobacco industry is not a market economy; therefore, non-market forces and the current Chinese tobacco monopoly system determine cigarette prices. The result is that tax increases do not necessarily get passed on to the retail price.
机译：目的解释中国的卷烟价格机制以及中国国家烟草专卖局（STMA）在卷烟价格和税收中的作用。方法使用中国国家烟草控制局发布的政府烟草税收文献和统计数据，分析中国卷烟的行业利润，税收和零售价格之间的相互关系。结果2009年中国卷烟消费税增加并未转化为较高的零售价格，因为中国STMA使用其政策授权来确保零售香烟价格没有变化。生产者和批发商都在征收政府税收。结果，2009年中国消费税的增加导致政府税收增加，烟草业利润降低，而消费者的卷烟零售价却没有上涨。结论大量研究发现，税收是最有效的烟草控制政策手段之一。但是，这些发现来自具有市场经济的国家，在这些国家中，市场力量决定了价格，并影响了香烟税如何以零售价格传递给消费者。中国的烟草业不是市场经济。因此，非市场力量和当前的中国烟草专卖制度决定了卷烟价格。结果是税收增加不一定会转移到零售价格上。

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  • 来源
    《Tobacco control》 |2012年第6期|p.560-562|共3页
  • 作者

    Song Gao; Rong Zheng; Teh-wei Hu;

  • 作者单位

    School of Public Finance and Public Policy, Central University of Finance and Economics, Beijing 100081, China;

    School of International Trade and Economics, University of International Business and Economics, Beijing, China;

    School of Public Health, University of California, Berkeley, California, USA;

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