导　　师： 向平安

学科专业： 071012

授予学位： 硕士

作　　者： ;

机构地区： 湖南农业大学

摘　　要： 烟草业在世界各国中都占有非常重要的地位,其税收是各国政府财政收入的重要来源之一。中国既是世界上最大的烟草生产大国,也是最大的烟草消费大国。烟草行业实现的税利合计己连续20年位于国民经济各行业之首。但另一方面,烟草种植、烘烤、生产与消费加剧了生态环境恶化和人体健康损害,具有极强的负外部性。 2003年11月中国政府正式签署《烟草控制框架公约》,《公约》中要求对烟草制品实施税收政策并在适宜时实施价格政策。根据福利经济学原理和税收理论,制定最优税收政策必然要依据产品的外部成本,本文研究结果可为制定最适烟税提供科学依据,同时也为社会提供烟草危害的货币化信息,有助于公民自觉控烟,提高社会福利水平。 本文运用生态经济学原理和方法从烟草种植、烘烤、卷烟制造和消费过程系统的研究了湖南烟草业外部成本,建立了烟草业外部成本评价的综合指标体系并根据现有的统计数据,运用市场价值法、类比法、浓度—损失法、人力资本法、影子工程法等理论和方法对大气的污染、人体健康影响等13个指标进行了估算。主要结论如下： /(1/)选取2009年为计算年份,通过具体实例计算,湖南省2009年烟草业外部成本损失为67.5109×108元,占当年湖南省GDP的0.52/%。根据湖南省2009年烟草种植面积、湖南省2009年卷烟产量可得：种植烟草平均每公顷外部成本约为7.01×104元//hm2；平均每消费一支香烟外部成本约为0.20元//支。从估算结果看,烟草带来的损害,不利于我省农业现代化的发展,同时也不利于我省资源节约型、环境友好型社会的建立,从而不利于我省全面推进“四化两型”的建设。 /(2/)在本文的烟草外部成本综合评估体系中,烟地农用化学品使用的外部成本为31.18×108元、烟草烘烤的外部成本1.7×108元、卷烟制造的外部成本9.09×108元、吸烟的外部成本25.55×108元,分别占湖南省2009年烟草业外部成本的46.19/%、2.52/%、13.46/%、37.83/%。从这些比例可以看出,烟草业外部成本主要危害还是集中在种植/(46.19/%/)和消费/(37.83/%/)环节,政府相关部门对这两方面要着重进行有效地措施进行控制。 /(3/)湖南省2009年烟草业外部成本引起的人体健康损失为14.21×108元,被动吸烟损失为25.47×108元。对人体危害的损失占烟草业外部成本损失比例的58.78/%,烟草业对于人体健康的危害非常大,应引起足够的重视。 Tobacco industry plays an incredibly important role in worldwide countries, and its tax is typically one of the essential sources of fiscal revenues. China is the country with the most tobacco production and the most tobacco consumption. On one hand, the total taxes which tobacco industry achieved have been led to all industries of national economy for20years running. But on the other hand, the planting, baking, producing and consuming of tobacco have exacerbated the deterioration of ecological environment and the harms of human health and it also has strong negative characters. In November of2003, Chinese government formally signed the Framework Convention on tobacco control and this convention requires signatories to implement the tax policies to the tobacco products and to implement price policies at proper times. According to the welfare economics and the tax theory, to formulate the optimum tax policy will necessarily base on the external cost of product. This research results will provide the science basis for the formulation of optimum tobacco policy, as well as provide hazardous tobacco information of monetization for the society, and it will helpful for the citizens to control tobacco conscientiously, and contribute to improve social welfare standards. This paper applies the principles and methods of ecological economics, start from the courses of tobacco planting, baking, cigarette manufacturing and consumption, systematically discussed the external costs of Hunan tobacco industry and set up the comprehensive index system under the evaluation of tobacco industry. According to the existing statistical data, it also used the theories and methods of market value, analogy, concentration-loss, human capital, and shadow engineering, to estimate13indicators like atmospheric pollution and influences of human health. The main conclusions are as follows: /(1/) Selecting the year of2009as the calculation year, by the specific examples of calculations, the tobacco industry external cost loss of Hunan province in2009is67.5109×108yuan, which occupies0.52/%GDP of Hunan capital of that year. According to the planting area and the tobacco output available of Hunan province in 2009, it can conclude that tobacco external cost per hectare on average is about7.01×104yuan//hm2and average consumption per cigarette external cost is about0.20yuan//stick. From the result of evaluation, the damages caused by the tobacco are not conducive to the modernization of agriculture development of our province. Meanwhile, it is not good for the establishment of resource-saving and environment-friendly society, which will lead to a bad influence to push forward the construction of "four modernizations two types.' /(2/) The tobacco external costs in the comprehensive assessment system of this paper, exterior cost of using agricultural chemicals is31.18×108yuan, tobacco roasted external costs1.7×108yuan, cigarette manufacturing external costs9.09×108yuan, and smoking external costs25.55×108yuan, respectively occupied in46.19/%、2.52/%、13.46/%and37.83/%external cost of tobacco industry of Hunan province. From these ratio we can see, the main dangers of the tobacco industry external costs focused on planting /(46.19/%/) and consumption /(37.83/%/), relevant departments of our government should emphasize the effective measures to control for this two sides. /(3/)The loss of human health resulted from the tobacco industry external cost of Hunan province in2009is14.21×108yuan and the passive smoking loss is25.47×108yuan. Harm on human body occupied58.78/%of the damage of the tobacco industry external cost. The tobacco industry hazarded much to human health and it should be demanded adequate attention..

关 键 词： 烟草业 外部成本 估算

分 类 号： [F326.12]

领　　域： [经济管理]