1、2700 单词， 1.4 万英文字符 ,4200汉字 出处： Published in Tobacco Control, 2010; 19:8082. doi: 10.1136/tc.2009.032631. Recent Tobacco Tax Rate Adjustment and Its Potential Impact on Tobacco Control in China Teh-wei Hua,b, Zhengzhong Mao Maoc, Jian Shid a. Professor Emeritus of Health Economics at the University o
2、f California, Berkeley, CA b. Director, Center for International Tobacco Control, Public Health Institute, Oakland, CA c. Professor and Chair, Department of Health Economics, Sichuan University, Chengdu, China d. Associate Director, Research Institute of Taxation Service, State Administration of Tax
3、ation, Beijing Abstract: ObjectivesTo compare the new tobacco tax structure effective May 2009 with the tax structure before May 2009 and to analyze its potential impact. MethodsPublished government statistics and estimated price elasticities of the demand for cigarettes are used to estimate the imp
4、act of the new tax rate adjustment on cigarette consumption and population health. ResultsThe new adjustment increased the tax rate by 11.7 percentage points at the producer price level. Converting this 11.7 percentage point increase to the retail price level would mean an increase of 3.4 percentage
5、 points in the retail price tax rate. Thus, Chinas new cigarette tax rate at the retail level would be 43.4% instead of the previous 40%. ConclusionsThe primary motivation for the recent Chinese government tobacco tax adjustment is to raise additional government revenue. Because the additional ad va
6、lorem 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 2 million smokers quitting smoking and between 210,000 and 700,000 quitters avoiding smoking-related premature death. What this paper addsThis paper provides an up-to-date policy analysis of the new Chinese tobacco tax rate adjustment. Keywords: Tobacco Taxation; Impac
