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我国对烟草行业实行“寓禁于征”的税收制度,征收增值税、消费税、企业所得税等税种。在“重税控烟”的制度环境下,烟草行业主要税种的负担率均高于普通工业企业,经济增长受到限制,而利润率和工资水平却呈现快速上升的势头,但其税收贡献率在高位保持基本稳定。烟草工业经济增长受到限制、对全部工业经济贡献率的下降,表明“重税控烟”起到了一定的效果;利润率和工资率呈上升趋势,表明烟草行业的垄断性质仍在加强;在高税负条件下税收贡献率仍保持基本稳定则表明,地方政府仍然具有扶持烟草工业发展的内在冲动。
China’s implementation of the tobacco industry “ban on the collection ” tax system, the collection of value-added tax, consumption tax, corporate income tax and other taxes. Under the system of “heavy taxation and control of tobacco”, the burden rates of the major types of taxes in the tobacco industry are higher than those of ordinary industrial enterprises, the economic growth is limited, and the profit rate and wage level show a rapid upward trend. However, the tax contribution rate is between High to maintain the basic stability. The limited economic growth of the tobacco industry and the declining contribution to the total industrial economy indicated that the “heavy tax control cigarette” has had some effect. The profitability and wage rates are on an upward trend, indicating that the monopoly nature of the tobacco industry is still increasing. Tax burden conditions, the contribution rate of tax remained fairly stable, shows that local governments still have to support the inherent impulses of the tobacco industry.