Recent tobacco tax rate adjustment and its potential impact on tobacco control in China
Recent tobacco tax rate adjustment and its potential impact on tobacco control in China
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DOI：
10.1136/tc.2009.032631
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发表时间：
2010-02-01
期刊：
影响因子：
5.2
通讯作者：
Shi, Jian
中科院分区：
文献类型：
--
作者：
Hu, Teh-wei;Mao, Zhengzhong;Shi, Jian
目的比较2009年5月起实施的新烟草税结构与2009年5月以前实施的新烟草税结构，分析其潜在影响。方法采用政府公布的统计数据和估计的卷烟需求价格弹性，估计新税率调整对卷烟消费和人群健康的影响。结果新税率调整后，卷烟消费和人群健康水平分别提高了11.7%和11.7%。结论新税率调整后，卷烟消费和人群健康水平均有所下降生产者价格水平。将这11.7%的增幅转换为零售价格水平，意味着零售价格税率将增加3.4%。因此，我国新的卷烟零售税税率将由原来的40%调整为43.4%。由于额外的从价税尚未转移到吸烟者身上，因此没有公共卫生福利。希望中国政府将沿着这些税收到零售价格水平，这将导致64万至200万吸烟者戒烟和21万至70万戒烟者避免与吸烟有关的过早死亡。
Objectives To compare the new tobacco tax structure effective from May 2009 with the tax structure before May 2009 and to analyse its potential impact.Methods Published government statistics and estimated price elasticities of the demand for cigarettes 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% points at the producer price level. Converting this 11.7% point increase to the retail price level would mean an increase of 3.4% points in the retail price tax rate. Thus, China's new cigarette tax rate at the retail level would be 43.4% instead 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 transferred 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 two million smokers quitting smoking and between 210 000 and 700 000 quitters avoiding smoking-related premature death.