[雙語翻譯]--外文翻譯--近期煙草稅率的調(diào)整及其對中國煙草控制的潛在影響

1、2700 單詞， 單詞，1.4 萬英文字符 萬英文字符,4200 漢字 漢字出處： 出處：Published in Tobacco Control, 2010; 19:80–82. doi: 10.1136/tc.2009.032631.Recent Tobacco Tax Rate Adjustment and Its Potential Impact on Tobacco Control in ChinaTeh-wei Hua,b,

2、 Zhengzhong Mao Maoc, Jian Shida. Professor Emeritus of Health Economics at the University of California, Berkeley, CAb. Director, Center for International Tobacco Control, Public Health Institute, Oakland, CAc. Professo

3、r and Chair, Department of Health Economics, Sichuan University, Chengdu, Chinad. Associate Director, Research Institute of Taxation Service, State Administration of Taxation, BeijingAbstract:Objectives—To compare the ne

4、w tobacco tax structure effective May 2009 with the tax structure before May 2009 and to analyze its potential impact.Methods—Published government statistics and estimated price elasticities of the demand for cigarettes

5、are used to estimate the impact of the new tax rate adjustment on cigarette consumption and population health.Results—The new adjustment increased the tax rate by 11.7 percentage points at the producer price level. Conve

6、rting this 11.7 percentage point increase to the retail price level would mean an increase of 3.4 percentage points in the retail price tax rate. Thus, China’s new cigarette tax rate at the retail level would be 43.4% in

7、stead of the previous 40%.Conclusions—The primary motivation for the recent Chinese government tobacco tax adjustment is to raise additional government revenue. Because the additional ad valorem tax has not yet been tran

8、sferred to smokers, there is no public health benefit. It is hoped that the Chinese government will pass along these taxes to the retail price level, which would result in between 640,000 and 2 million smokers quitting s

9、moking and between 210,000 and 700,000 quitters avoiding smoking-related premature death.What this paper adds—This paper provides an up-to-date policy analysis of the new Chinese tobacco tax rate adjustment.Keywords: Tob

10、acco Taxation; Impact; ChinaI .Introductiongovernment’s 2005 ratification of the World Health Organization (WHO) Framework Convention on Tobacco Control (FCTC), and specifically to its compliance with Article VI on raisi

11、ng tobacco tax rates. On the other hand, it is possible that this adjustment will have positive effects on tobacco control in China if these additional taxes are shifted to the retail price. Raising the tobacco tax is co

12、nsidered one of the most effective policy instruments for tobacco control.With a slowdown of the Chinese economy in early 2009, the Chinese government was seeking additional tax revenue to stimulate the economy. Because

13、the Chinese National Tobacco Company (CNTC) is a government monopoly agency, the government can require the CNTC to transfer additional profit to the government as fiscal revenue. We believe that this new tobacco tax adj

14、ustment was designed to serve as a formal basis for the funds to be transferred as well as a prelude for the central government to reform its tobacco tax structure. The intent of this adjustment is to make higher priced

15、cigarettes (Class A) more expensive relative to lower priced cigarettes (Class B). The Taxation Document No. 84 specified that the additional taxes will be absorbed by the CNTC and not transferred to the retail price. Th

16、ere are two possible reasons for this requirement: political and economic. First is the political reason, i.e., the Chinese government does not want to disturb smokers, especially the low-income smokers experiencing addi

17、tional economic stress under the sluggish economy. Second is the economic reason, i.e., the central government understands that CNTC has a comfortable profit margin and could absorb this additional tax burden, thereby po

18、tentially resulting in the CNTC becoming more efficient to maintain its net profit.The purpose of this note is (1) to compare the new tax structure with the previous tax structure, which was implemented in 2001, and (2)

19、to analyze the potential impact of the new tax structure on the Chinese government’s tax revenue as well as its short-term and long-term impacts on cigarette consumption.II.Comparison of the New Tax Structure with the Ol

20、d Tax StructureTable 1 compares the structure of the Chinese tobacco tax before and after May 1, 2009.3 The specific excise tax (0.06 RMB per pack) remained the same. Under the new tax structure, the ad valorem tax incre

21、ased from 45% to 56%, an 11 percentage point increase for cigarettes with a producer price of 7 RMB per pack or higher. For brands priced at least 5 RMB but less than 7 RMB, the new tax rate is actually 9 percentage poin

22、ts less than under the old tax structure. For brands costing less than 5 RMB, the tax rate increased 6 percentage points. In addition, a new across-the-board 5 percentage point tax is based on the wholesale price, which

23、includes the new producer (ad valorem) tax.According to statistics provided by China Tobacco,4 the relative distribution of producer sales incomes in 2008 was about 20% for cigarettes with a producer price of 7 RMB per p

24、ack or more, 30% for those priced between 5 RMB and 7 RMB, and 50% for brands costing less than 5 RMB per pack. Since ad valorem tax revenue is based on the price of cigarettes, not the quantity sold by type, the value o