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

1、Recent Tobacco Tax Rate Adjustment and Its Potential Impacton Tobacco Control in ChinaTeh-wei Hua,b, Zhengzhong Mao Maoc, and Jian ShidaProfessor Emeritus of Health Economics at the University of California, Berkeley, CA

2、bDirector, Center for International Tobacco Control, Public Health Institute, Oakland, CAcProfessor and Chair, Department of Health Economics, Sichuan University, Chengdu, ChinadAssociate Director, Research Institute of

3、Taxation Service, State Administration of Taxation,BeijingAbstractObjectives—To compare the new tobacco tax structure effective May 2009 with the taxstructure before May 2009 and to analyze its potential impact.Methods—P

4、ublished government statistics and estimated price elasticities of the demand forcigarettes are used to estimate the impact of the new tax rate adjustment on cigarette consumptionand population health.Results—The new adj

5、ustment increased the tax rate by 11.7 percentage points at the producerprice level. Converting this 11.7 percentage point increase to the retail price level would mean anincrease of 3.4 percentage points in the retail p

6、rice tax rate. Thus, China’s new cigarette tax rate atthe retail level would be 43.4% instead of the previous 40%.Conclusions—The primary motivation for the recent Chinese government tobacco taxadjustment is to raise add

7、itional government revenue. Because the additional ad valorem tax hasnot yet been transferred to smokers, there is no public health benefit. It is hoped that the Chinesegovernment will pass along these taxes to the retai

8、l price level, which would result in between640,000 and 2 million smokers quitting smoking and between 210,000 and 700,000 quittersavoiding smoking-related premature death.What this paper adds—This paper provides an up-t

9、o-date policy analysis of the new Chinesetobacco tax rate adjustment.KeywordsTobacco Taxation; Impact; ChinaCorresponding Author: Teh-wei Hu School of Public Health Room 241 University Hall University of California, Berk

10、eley, CA 94720, thu@berkeley.edu, Telephone: 1-510-643-6298 Fax: 1-510-643-6981.The Corresponding Author has the right to grant on behalf of all authors and does grant on behalf of all authors, an exclusive license (or n

11、on-exclusive license for government employees) on a worldwide basis to the BMJ Publishing Group Ltd and Its licenses to permit this article (if accepted) to be published in TC and any other BMJPGL products to exploit all

12、 subsidiary rights, as set out in our license.Competing interest: NoneNIH Public Access Author Manuscript Tob Control. Author manuscript; available in PMC 2014 June 02.Published in final edited form as: Tob Control. 2010

13、 February ; 19(1): 80–82. doi:10.1136/tc.2009.032631.NIH-PA Author Manuscript NIH-PA Author Manuscript NIH-PA Author ManuscriptArticle VI on raising tobacco tax rates. On the other hand, it is possible that this adjustme

14、ntwill have positive effects on tobacco control in China if these additional taxes are shifted tothe retail price. Raising the tobacco tax is considered one of the most effective policyinstruments for tobacco control.Wit

15、h a slowdown of the Chinese economy in early 2009, the Chinese government wasseeking additional tax revenue to stimulate the economy. Because the Chinese NationalTobacco Company (CNTC) is a government monopoly agency, th

16、e government can requirethe CNTC to transfer additional profit to the government as fiscal revenue. We believe thatthis new tobacco tax adjustment was designed to serve as a formal basis for the funds to betransferred as

17、 well as a prelude for the central government to reform its tobacco taxstructure. The intent of this adjustment is to make higher priced cigarettes (Class A) moreexpensive relative to lower priced cigarettes (Class B). T

18、he Taxation Document No. 84specified that the additional taxes will be absorbed by the CNTC and not transferred to theretail price. There are two possible reasons for this requirement: political and economic.First is the

19、 political reason, i.e., the Chinese government does not want to disturb smokers,especially the low-income smokers experiencing additional economic stress under thesluggish economy. Second is the economic reason, i.e., t

20、he central government understandsthat CNTC has a comfortable profit margin and could absorb this additional tax burden,thereby potentially resulting in the CNTC becoming more efficient to maintain its net profit.The purp

21、ose of this note is (1) to compare the new tax structure with the previous taxstructure, which was implemented in 2001, and (2) to analyze the potential impact of thenew tax structure on the Chinese government’s tax reve

22、nue as well as its short-term andlong-term impacts on cigarette consumption.II. Comparison of the New Tax Structure with the Old Tax StructureTable 1 compares the structure of the Chinese tobacco tax before and after May

23、 1, 2009.3The specific excise tax (0.06 RMB per pack) remained the same. Under the new taxstructure, the ad valorem tax increased from 45% to 56%, an 11 percentage point increasefor cigarettes with a producer price of 7

24、RMB per pack or higher. For brands priced at least5 RMB but less than 7 RMB, the new tax rate is actually 9 percentage points less than underthe old tax structure. For brands costing less than 5 RMB, the tax rate increas

25、ed 6 percentagepoints. In addition, a new across-the-board 5 percentage point tax is based on the wholesaleprice, which includes the new producer (ad valorem) tax.According to statistics provided by China Tobacco,4 the r

26、elative distribution of producersales incomes in 2008 was about 20% for cigarettes with a producer price of 7 RMB perpack or more, 30% for those priced between 5 RMB and 7 RMB, and 50% for brandscosting less than 5 RMB p

27、er pack. Since ad valorem tax revenue is based on the price ofcigarettes, not the quantity sold by type, the value of sales is used to reflect the relativeweights of government tax revenue received from different classes

28、 of cigarettes. Cigaretteprices in China vary from about 2.0 RMB (US $0.30) per pack to more than 200 RMB (US$29.41) per pack. Thus, the weighted ad valorem tax rate net increase in the producer priceunder the new adjust

29、ment is 11.7% [(21.9% × 0.2) + (?0.2% × 0.3) + (14.8% × 0.5)].Hu et al. Page 3Tob Control. Author manuscript; available in PMC 2014 June 02.NIH-PA Author Manuscript NIH-PA Author Manuscript NIH-PA Author M