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src="../../../images/bossline-logotaiwan.gif" width="105" height="60" hspace="6" vspace="5" border="0"></a></div> <br /> </div> </div>  <div class="kkgkikgkg" id="mbox"> <div id="kkgkikgkg" class="sharebox"> <div id="kkgkikgkg" class="mainbox_01" style="color:#006aa2;"> <div id="kkgkikgkg" class="itmleft"><a href="../../../" target="_blank">首頁</a>-<a href="../../" target="_blank">經(jīng)貿(mào)</a>-<a href="../" target="_blank">經(jīng)濟觀察</a></div> <div id="kkgkikgkg" class="itmright">字號：<a href="javascript:doZoom(16)">大</a> <a href="javascript:doZoom(14)">中</a> <a href="javascript:doZoom(12)">小</a> </div> </div> <div id="kkgkikgkg" class="mainbox_01"style="border-bottom:#999 1px solid; margin-bottom:10px;"> <h1><font color="#006699">觀察：提高“煙稅”是多得之舉？目的是增收還是控?zé)煟?/font></h1> </div> <div id="kkgkikgkg" class="mainbox_01"style="text-align:center;color:#006aa2"> 時間:2009-06-23 09:40　　　來源：中國臺灣網(wǎng)綜合</div> <div id="kkgkikgkg" class="mainbox_02" id="textsize"><P style="MARGIN: 0px" align=center><IMG src="./W020090623350182057371.jpg" OLDSRC="W020090623350182057371.jpg"></P> <P style="MARGIN: 0px" align=center><FONT color=#0000ff size=2>圖表：我國大幅提高煙產(chǎn)品稅負(fù) 新華社發(fā)</FONT></P> <P style="MARGIN: 0px" align=center><FONT color=#0000ff size=2></FONT> </P> <P style="MARGIN: 0px" align=center><FONT color=#0000ff size=2></FONT> </P> <P style="MARGIN: 0px"> “為了適當(dāng)增加財政收入，完善煙產(chǎn)品消費稅”，近日，經(jīng)國務(wù)院批準(zhǔn)，財政部、國家稅務(wù)總局對煙產(chǎn)品消費稅政策作了重大調(diào)整，除煙產(chǎn)品生產(chǎn)環(huán)節(jié)的消費稅政策有了較大改變，提高了消費稅稅率外，卷煙批發(fā)環(huán)節(jié)還加征了一道從價稅，新政策從5月1日起執(zhí)行。<BR><BR> 對煙產(chǎn)品課以重稅，屬于國際通行做法。且從增加財政收入、引導(dǎo)消費者合理消費的角度看，此次調(diào)整既有其合理性，也是調(diào)節(jié)國民收入的必要舉措。<BR><BR> 財政收入的持續(xù)負(fù)增長，促使我們提高消費稅。根據(jù)財政部公布的最新數(shù)據(jù)，5月全國財政收入6569.47億元，比去年同月增長4.8%，而在此之前連續(xù)4個月全國財政收入均為負(fù)增長。財政收入的減少，意味著我們可以用于社會公共支出的資金減少。在教育、養(yǎng)老、衛(wèi)生等社會保障和社會福利事業(yè)都亟需資金支持的情況下，對一些非生活必需品如煙草等提高稅收水平，既可以彌補財政資金總量的不足，更能夠保證當(dāng)前各項民生工程的資金投入。<BR><BR> 對非生活必需品課以重稅，能夠引導(dǎo)公眾合理消費。改革開放30年使中國發(fā)生了巨變，同時也造就了一批富人。由于富得太快、太容易，社會上的揮霍浪費現(xiàn)象普遍存在。買名車、抽名煙、戴名表，這些30年前人們想都不敢想的行為在今天比比皆是。拿煙草消費來說，我抽不起中華，那就抽個玉溪，最次也是個紅塔山，總之不能比別人矮一頭。在我們還未富裕到、社會財富和資源也未豐富到可以隨意消費的情況下，這種盲目的、非理性的消費對個人、對社會都是有害的。而通過合理的稅收手段，既可以讓人們回歸消費理性，更可以實現(xiàn)稅收的杠桿作用，實現(xiàn)國民收入的二次分配。<BR><BR> 對于此次煙產(chǎn)品消費稅的提高，公眾普遍是支持的，但也存在一些誤讀，將公務(wù)煙與其聯(lián)系起來就是典型的一例。如有人擔(dān)心“由于在公款和私款消費的邊界上最模糊的是煙草，搞不好納稅人還要為提高的煙草消費稅來埋單�！逼鋵嵾@種擔(dān)心是多余的，控制公款吸煙與提高煙產(chǎn)品消費稅根本就是兩回事。即使煙產(chǎn)品消費稅提高了，對于那些使用公款吸煙的人來說，是不會產(chǎn)生任何影響的，遏制公款吸煙必須靠紀(jì)檢監(jiān)察部門的嚴(yán)厲打擊與加強監(jiān)督。將二者聯(lián)系起來，有點強拉硬拽的意思。<BR><BR> 控?zé)熞彩谴舜螣煯a(chǎn)品消費稅調(diào)整的目的之一。對此，懷疑者有之，提建議者有之。據(jù)北京大學(xué)中國經(jīng)濟研究中心教授李玲介紹，“在世界各國控?zé)煹姆绞街�，提高稅率是最有效的方法之一�！蔽覈臒熋袢丝跒閿?shù)眾多，衛(wèi)生部2009年公布的第四次國家衛(wèi)生服務(wù)調(diào)查結(jié)果顯示，我國城鄉(xiāng)居民吸煙人口有2.7億，且呈低齡化趨勢，控?zé)燂@然已經(jīng)成為刻不容緩的事情。既然已經(jīng)有世界各國付之于實踐、且效果較好的方法，我們就要嘗試。實踐出真知，只有通過實踐，我們才能找出一條符合中國國情的有效控?zé)煼绞�。（新華網(wǎng)）</P> <P style="MARGIN: 0px" align=left> </P> <P style="MARGIN: 0px" 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