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卷烟供需矛盾的政策性障碍
引用本文:唐世明. 卷烟供需矛盾的政策性障碍[J]. 怀化学院学报, 2007, 0(2)
作者姓名:唐世明
作者单位:中南大学 湖南长沙410000
摘    要:无论是从品牌的角度还是从市场需求的角度,烟草行业卷烟生产经营都是在高度指令性度划的控制下进行,导致了企业行为受政府行为的严重干扰,严重违背市场规律。在中国分税制财政管理的体制下,烟草税收及相关财政政策在设计与执行过程中的扭曲与偏差是导致这一结果的政策性障碍。

关 键 词:中国烟草  税收政策  供需矛盾

Cigarette Imbalance Between Supply and Demand Policy Obstacle
TANG Shi-ming. Cigarette Imbalance Between Supply and Demand Policy Obstacle[J]. Journal of Huaihua University, 2007, 0(2)
Authors:TANG Shi-ming
Abstract:Analysis on the brand angle or the market demand,the cigarette's produce and management having been in progress under controlling that serious instruction marks degree,have led to the enterprise behavior gravely disturbed by government behavior,have gone against the marketplace law gravely.Under Chinese revenue-sharing system fiscal administration system,policy being to lead to this one result in warping and deviation in designing and carrying out process hinders the tobacco tax revenue and relevance fiscal policy.
Keywords:China tobacco  tax policy  contradiction of supply and demand  
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