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近年来,为实现控制烟草消费和增加财政资金的双重目的,许多国家都纷纷对烟草税收制度进行改革。其中,菲律宾进行的烟草税改革成果显著。改革前的情况菲律宾于2012年12月通过《“罪恶税”改革法案》(以下简称《法案》),于2013年1月1日正式实施。在此之前,菲律宾的卷烟税收体系是世界上最低效的之一。1996年10月,菲律宾将各卷烟品牌按净零售价高低分成四档征收从量税。根据这种“价格分类冻结”的方式,这些品牌从1996年以后都“冻结”在同一档中,无论它们零售价如何变化。此外,每一档的税率在《法案》实施前都保持很低水平。
In recent years, in order to achieve the dual purpose of controlling tobacco consumption and increasing financial funds, many countries have carried out reforms on the tobacco tax system. Among them, the Philippines tobacco tax reform achieved remarkable results. Pre-reform situation The Philippines implemented the “Guilty Tax” Reform Act (hereinafter referred to as the “Act”) in December 2012 and came into effect on January 1, 2013. Prior to this, the Philippine cigarette tax system is one of the most inefficient in the world. In October 1996, the Philippines divided each cigarette brand into fourth tranche based on the net retail price. According to this “price freeze” approach, these brands have been “frozen” in the same file since 1996, regardless of how their retail prices have changed. In addition, the tax rate for each file remains low until the Act is implemented.