摘要
无论从品牌角度还是从企业角度而言 ,中国烟草行业近年来都呈现出较为明显的“强者趋弱”态势 ,结果导致行业整体盈利能力不断走低。在中国分税制财政管理体制框架下 ,烟草税收及相关财政政策在设计和执行过程中的扭曲和偏差 ,是导致烟草行业“强者趋弱”的制度性梗阻。
In recent years, a noticeable tendency was observed in tobacco industry, that is the powerful cigarette enterprises and brands have been weakening, and the earning capacity of the whole industry been decreasing as a result. Under the framework of China's revenue-sharing system, the deviation and distortion of the cigarette tax and fiscal policy are the main institutional obstructions which constraint the powerful enterprises and brands to continually expand.
出处
《中国工业经济》
CSSCI
北大核心
2002年第4期12-19,共8页
China Industrial Economics
