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电子烟行业如何应对税收调整? 来自中国的证据

Rong Zheng¹, Lingyun Meng¹, Shidong Su¹

¹School of International Trade and Economics, University of International Business and Economics, Beijing, China.

Tobacco induced diseases

|May 10, 2024

概括

中国中国中国中国.

科学领域:

公共卫生公共卫生
卫生经济学卫生经济学
税收政策税收政策税收政策

背景情况:

中国于2022年11月引入电子烟消费税.
这为研究行业对财政政策的反应创造了机会.
该研究评估了对市场动态和政府收入的影响.

研究的目的:

分析电子烟行业在中国消费税实施后的定价策略.
评估这些策略对市场行为和财政结果的影响.
为未来的烟草和电子烟税收政策提供信息.

主要方法:

为中国的电子烟税收框架开发了一种定制的模拟模型 (TaXSiM).
使用来自代表性产品 (RELX Phantom系列) 的市场数据进行模型验证.
在模型中整合了税率和行业定价调整.

主要成果:

2022年的消费税显著增加了电子烟的税负.
像RELX这样的公司采用了"剃刀刀"和"全面的低转移"定价策略.
这些策略导致销售额略有下降,但增加了税收收入,减少了利,并迫使较小的品牌退出.

结论:

将电子烟的消费税征收转移到零售阶段可能会限制行业的定价策略.
实施额外的具体税收可以提高电子烟税收对健康的益处.
政策建议侧重于优化公共卫生和收入目标的税收结构.

关键词:

这就是TaXSiM模型.电子烟是一种电子烟.政策影响政策影响通过税收通过通过税收.

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