Decentralization of cigarettes

2.

Inventory waste is one of the eight major wastes in lean management, and it is also a common waste phenomenon in tobacco commercial enterprises. Inventory waste is harmful to enterprises. It not only takes up working capital and increases operating costs, but also wastes storage space and reces inventory turnover. At the same time, it increases storage costs and risks, such as damage, overe, theft and so on. Therefore, how to strengthen cigarette inventory management and rece waste has become an important content of tobacco enterprises to promote lean management

First, find out the inventory situation the warehouse data of the distribution center in half a year should be sorted out and counted in detail, and the monthly inventory quantity, inventory structure, brand model, capital occupation amount, especially the proportion of best-selling brands, general brands and unsalable brands in the total inventory, and the inventory sales ratio of key brands should be mastered, so as to find out the change characteristics of cigarette inventory, This paper analyzes the problems existing in the inventory quantity and structure, the causes of these problems, and the room for improvement

Secondly, control objectives should be set after mastering the basic information of cigarette inventory, it is necessary to find out the key links of tapping potential and increasing efficiency in combination with the current management situation of the unit, and set various improvement targets scientifically and reasonably with reference to the standards of advanced units in the instry, such as the adjustment level of inventory quantity and structure, the improved inventory sales ratio of cigarettes, compressed expenses and other indicators

Thirdly, demand forecasting should be strengthened good sales forecast is an important basis for optimizing cigarette inventory. Qualitative and quantitative methods should be used to establish a sales forecast model according to the information obtained by the customer manager visiting the market, as well as the previous cigarette sales records, combined with the cigarette sales tasks, so as to scientifically forecast the demand of various types of cigarettes, and constantly correct in practice, so as to improve the accuracy of the forecast

Fourth, optimize the inventory structure Fifthly, safety stock should be set a certain and reasonable inventory is the guarantee for the normal proction and operation of an enterprise. If the inventory level is too low, it may cause shortage. Therefore, it is necessary to reasonably set the safety stock level of each brand of cigarettes. First, the demand range of each brand of cigarettes should be estimated according to the delivery volume in a period of time; The second is to count the delivery time and on-time arrival rate of each instrial enterprise, determine the best purchase time node according to the inventory and sales situation, and control the purchase times and quantity; Third, optimize the distribution process, shorten the delivery time and speed up the turnover of cigarettes; On the basis of the above work, we should graally rece the safety stock through continuous improvement to achieve the best inventory level

3.

According to the survey of tobacco editors, in the recently released list of China's top ten state-owned enterprises, China National Tobacco Corporation surpassed the State Grid, Sinopec, China's five major banks, and won the title at one stroke. Why can tobacco rank so well in the hearts of the public

how to enter tobacco companies? The recruitment of tobacco companies is generally divided into autumn recruitment and spring recruitment. The content of the examination is generally the instry test, tobacco knowledge, professional knowledge and public knowledge. Each provincial capital decides the number of recruitment posts according to its own situation and needs. If you have strong personal ability, you are likely to be admitted

it has to be said that the wage level of tobacco companies is really OK, not to mention that it is better than that of ordinary private enterprises, even if other state-owned enterprises have seen it, they are "weeping and sad". Of course, the work unit is just a personal development platform for you. Any unit can temper itself and improve its comprehensive quality and skills. Work needs precipitation and accumulation. A good work platform can make you start earlier. The real personal development can only be achieved through the hard work and effort behind you. What do you think

4. Introction: why cigarettes? Cigarette, the first novelty enjoyed by the American Indians, was destined to be discovered by another group of people at some time and place, even if it was not discovered by the Columbus expedition in 1492. Cigarette is destined to appear in modern human society, it grows with the growth of loneliness, emptiness and boredom in social life. God invented loneliness, emptiness, boredom, and then cigarettes. Smoking has become a civilized phenomenon that can not be ignored. Therefore, the issue of banning smoking will not be solved overnight. 1、 In addition to paying attention to the "physiological addiction" of smoking, we should also pay attention to the "social addiction" of smoking. Scientists pay attention to the physiological addiction of smoking, while sociologists pay more attention to the social function of smoking, that is, people's "social addiction" to cigarettes. The 500 year history of cigarettes is also the history of human instrial civilization<

cigarettes have been transformed from luxury goods into mass consumer goods, and their consumption has increased rapidly, and they have become ubiquitous goods in the life of the general public. If the Indian tobacco only reflects the leisure of the nomadic people, then the modern cigarette has become a consumer goods and even necessities of daily life, and thus spawned a profitable instry. In the sense of social life, instrialization leads to at least two results, one is the general loneliness and anxiety of modern people, the other is all kinds of "enjoyment" that can compensate and alleviate the disease. Cigarette is one of them (the other is alcohol, and drug is the most destructive one). Instrial civilization not only standardizes the proction of commodities, but also standardizes people's life, which leads to the monotony, loneliness, loneliness and anxiety of modern people, which are vividly described by writers and movies. As a necessary supplement, creation invented tobacco. The innovation of cigarette technology makes it possible to consume cigarettes in large quantities. Even if the 17th World No Tobacco Day is advocated, the total number of smokers on the earth is increasing. One of the most important reasons is that more and more traditional societies are stepping into instrialized society, that is to say, people's demand for social addiction to cigarettes is increasing. The social value of cigarettes or the expression of social addiction in Chinese mainland can be seen from the joint survey of new weekly and Sina.

the survey shows that 30.87% of the respondents think that cigarettes can "pass the boring time" when answering what is the function of cigarettes. Another 30.72% believed that the role of cigarettes was "easier to communicate with people", which reflected the current social atmosphere. A circle of smoke can really shorten the interpersonal distance. We Chinese are especially different from foreigners in social etiquette. Foreigners can hug, kiss and touch their noses, while we avoid physical contact. Therefore, cigarette delivery has become one of the effective ways to break the social deadlock. 2、 The analysis of cultural value of cigarette not only has the effect of social addiction, but also has a more general meaning, which can be collectively referred to as the cultural value of cigarette. Take three examples to analyze: case 1: cigarette as a symbol of feminism, before the first World War, the society had a strong aversion and prejudice to female smoking, which was considered as obscene, stupid and dirty behavior. In this way, the church warned women that smoking would make them grow beards because of the need for "constant lip movement."

for women with status, smoking will also make them lose the superiority of nobility. After the rise of feminism, women are no longer willing to be men's appendages and family victims. Many women try to do what men do. They begin to wear trousers, cut short hair and smoke cigarettes. Throughout the 1920s, the number of women smoking in cities such as the United States and the United Kingdom increased steadily. Of course, another reason for the steady growth of women's smoking is the increase of various social dances. Women feel that smoking is concive to communicating with men and making themselves sexier. At this time, smoking has really become a fashion. After 1980, Madonna, the first actress to slap a man with a cigarette, appeared. With her body language, she easily broke the flashy taste of the western middle class since the 1960s and launched a feminist movement. According to the latest research of American scientists, 40% of gay and bisexual girls aged 12-17 smoke every week, compared with 6% of heterosexual girls of the same age, while there is no such difference among men. In this way, cigarettes became the chief weapon of women's Liberation Movement and the test paper to measure women's self-consciousness

as a result, cigarette has become a powerful weapon for women to declare their social values and one of the cultural symbols and symbols of feminist movement. Case 2: value analysis of Marlboro: you should know that Marlboro entered the market as a female cigarette at first. The development of the tobacco brand is a process of constantly being endowed with cultural value. Its entry into China can also be regarded as a kind of cultural invasion. In the early days of reform and opening up, Marlboro came to Chinese mainland as an "open smoked" identity. What do you bring back when you go to the south for business? There is usually a Marlboro cigarette. At that time, there was a story in Shenzhen like this: a Hong Kong container truck driver lost his way in this new city, so he jumped out of the car and asked the traffic police in the middle of the road, "Sir, what's the way, please?" Answer: "Marlboro.". The driver rushed to the roadside shop and bought a Marlboro cigarette

later, with the wind of reform spreading to the north and south of the country, foreign tobacco advertising became popular, and Marlboro became a symbol of cowboy culture and moved people. As far as the younger generation is concerned, as soon as they see the Marlboro advertisement, they immediately feel a sense of uninhibited and strength flowing in their blood. Its advertising slogan: "come to where the flavor is, come to Marlboro country" (to taste the real fragrance, please come to the town of Marlboro), arouses the wild and heroic spirit of the young generation who are eager to cross the sea. Why do young people smoke outside? This is out of a sense of value, not taste. Foreign tobacco brand marketing is used to media, film and television works to convey its cultural value, imperceptibly permeated with their cultural value. It can be inferred that the cultural value of Marlboro accounts for at least half of its total value, that is, if a pack of Marlboro sells for 10 yuan, then at least 5 yuan of it sells American cultural value. Case 3: Zhongnanhai is a popular fashion cigarette. The hot sale of Zhongnanhai has a taste of "no intention to insert willows into the shade", which is worth studying as a special case of marketing. We believe that Zhongnanhai, without special publicity and taste, can become a popular cigarette for Beijing residents and white-collar workers in coastal cities, catering to the inevitable trend

first, it conforms to the world trend, light smoke is popular. According to our survey, most urban smokers smoke because of their communicative function, and light smoke just meets this characteristic; Second, it first attracted the attention of a group of what we call "opinion leaders", such as petty bourgeoisie, white-collar workers and artists, who identify with Zhongnanhai. Most of these people are in Beijing and Shanghai and have the status of discourse center, so they are concive to communication; Third, the simple and generous packaging of Zhongnanhai can reflect today's minimalist design trend, which is different from other domestic cigarettes that "wear gold and silver" - these cigarettes give people the feeling of upstarts. Therefore, the popularity of Zhongnanhai as a fashion cigarette is not difficult to understand Unfortunately, Zhongnanhai is a mixed type. More than 90% of Chinese smokers like the aroma of Chinese style flue-cured tobacco. If it is flue-cured tobacco, the market volume will be more considerable, and the fashion will be more fierce and more extensive. But in any case, Zhongnanhai fashion shows that China's tobacco consumption wave of low tar and low harm has come. Here, we need to be alert to outside smoke. At present, the extension on the counter is basically low focus. Although most Chinese people don't like the taste of foreign cigarettes, foreign cigarettes aim at the low focus promotion strategy of young people in the city, have strong promotion means, and focus on long-term market cultivation. At this point, Chinese tobacco should have more sense of urgency< The harm rection campaign will promote a new round of fashion of smoking. 1. Harm rection is the symbol of human progress, and human progress begins with harm rection. War is harmful, gambling is harmful, but sports originated from war, lottery originated from gambling. Now it's the turn of cigarettes. At present, Chinese people have a low awareness of the harm of tobacco to health. According to the survey, 70% of the smokers think that smoking is only slightly harmful, or even no harmful, or they don't know it at all; Only 40% knew that smokers were more likely to develop lung cancer than non-smokers; Only 4% knew that smokers were more likely to have coronary heart disease than nonsmokers. In the rural areas or the low level of ecation, the awareness is worse At the same time, even though it is known that smoking is harmful to health, a joint survey concted by new weekly and sina.com shows that 70.33% of people think it is impossible for human beings to give up smoking). In such a state of social awareness, if the government legislates to proce only low tar cigarettes, such as 8 mg tar cigarettes, then even if the total number of smokers does not decrease, the public health index can at least improve by a large margin

to illustrate with figures, if the number of people dying from smoking in the world every year is one million, then if you convince one tenth of them, that is, 100000 people to smoke low harmful cigarettes, you will save 100000 lives. It can be said that great achievements have been made. This is the meaning of recing the harm of cigarettes This is also the responsibility of tobacco proction, marketing and even media opinion.) As Wang Jianyong, director of Xiamen tobacco factory, said in an interview, "everyone knows that smoking is harmful to health, but it is unrealistic for so many smokers to quit overnight. At present, the process is still quite long, which may take 50, 100 or even 1000 years. At the same time, as a tobacco procer, we try our best to rece the harm, proce less high harm cigarettes, and proce more low harm cigarettes, so that consumers will be less and less harmed. " 2. Chinese style low coke cigarettes will walk out of the "third way". For nearly a century, American and British cigarettes have been popular all over the world

after foreign cigarettes enter China, Chinese style cigarettes are facing great challenges. The main reason is the difference in tar content, including "Zhonghua" which is known as "National Tobacco" and "Zhenpin Yunyan" which is of super high quality. The tar content is about 16-17mg. It is generally believed that the identification of tar content in cigarettes will be divided into two smokers: one is the simultaneous interpreting of the new generation of smoker with low coke blended smoke, and the other is the old generation who is the traditional taste of the tobacco. However, people with insight think that there is a third group of people, that is, low coke consumption group of Chinese style flue-cured tobacco, and the scale of this group may become increasingly large. At present, efforts should be made to make low coke Chinese style flue-cured tobacco become a fashion vane in the future and a new type of tobacco suitable for the trend of health. In order to conform to the global health trend and establish the image of a responsible country, the State Tobacco Monopoly Bureau issued the "outline for the development of China's cigarette science and technology" to the whole instry, taking the development of Chinese style flue-cured tobacco with high aroma, low tar and low harm as the development direction of China's tobacco, and taking "one high and two low" as the principle to complete the task of "recing coke and harm". Xiamen tobacco factory“

5. As cigarette distribution directly faces retail customers, it reflects the service level of the supply chain most intuitively, so cigarette distribution should not only provide goods to customers, but also deliver its own high-quality service to customers. As the top link of the supply chain and the auxiliary means of cigarette marketing, cigarette distribution has been paid more and more attention. It is of great significance to clarify the multiple roles of cigarette distribution in order to give full play to the role of cigarette distribution in cigarette marketing. 1、 Multiple roles of cigarette distribution 1 The "top link" in cigarette circulation. In the process of cigarette circulation, cigarette distribution is in the top link of resource allocation in the circulation field close to retail households. Cigarette distribution is different from general delivery in that its distribution process is based on the needs of retail customers. It is a fixed form. It is a system form and delivery mode with definite organization, definite channel, definite route, definite time, modern technical support and a complete set of scientific management. It is an organic combination of "distribution" and "delivery", which makes use of effective sorting, distribution and other tallying work to make the delivery reach a certain scale, so as to make use of the scale advantage to achieve lower delivery cost 2 Intangible procts in cigarette marketing. In the marketing process of tangible procts, the concept of proct is easy to grasp, because the proct is real and perceptible. Most of the logistics procts are intangible and additional. The process of customer purchasing service is essentially a process of perceived service. Logistics procts have obvious characteristics of service. As a distribution link in cigarette marketing, retail customers will attach intangible logistics procts to tangible cigarette procts by perceiving the service process of logistics distribution, forming a composite proct concept 3 The "spokesperson" of corporate image. As one of the three members, distribution personnel, like customer managers and monopoly inspectors, are the front-line personnel of tobacco enterprises, facing the market and retail customers. To some extent, the behavior and service attitude of distribution team reflect the service concept and service level of retail customers. At the same time, the visual symbols such as the appearance of distribution vehicles, cigarette packaging, personnel dress, propaganda slogans can also better express the corporate culture to the outside world 4 The "collector" of market information. Market information refers to the sum of all kinds of information, materials and data about the status, characteristics, development and changes of various internal and external environments related to cigarette marketing activities. Distribution personnel shuttling through the cigarette market every day, dealing with retail customers in various regions, are most likely to get first-hand market information, and can actively or passively understand customers' real and diverse ideas and needs. Compared with the customer manager, the distribution personnel have a wider coverage of information, faster access speed and more direct way. However, there is a lack of initiative and systematicness in information collection, a lack of awareness of active information collection, a system for integrating information resources and a platform for feedback information resources. 2、 The specific ideas of cigarette distribution in cigarette marketing. After making clear the multiple positioning of cigarette distribution, we also make clear the inextricable relationship between cigarette distribution and cigarette marketing, so how to make cigarette distribution play an effective role in cigarette marketing? The author thinks that there are mainly the following ideas 1 Change ideas, pay attention to the multiple roles of cigarette distribution. The emergence of modern logistics is based on the huge development of market economy and the increasingly complex reality of commodity circulation. Its purpose is still to serve the proction, operation and marketing of enterprises. It is easy to ignore the direct or indirect role of cigarette distribution in marketing if we only treat and study it from the perspective of simple delivery according to the traditional concept. Therefore, the tobacco instry should change its ideas from top to bottom, examine the multiple roles of cigarette distribution with a new logistics concept, integrate the value, and do its best. At the same time, we should pay attention to strengthen the related research of modern cigarette logistics, combine the modern logistics theory and technology with the reality of the tobacco instry, change the whole instry drive into a single enterprise drive, explore and study the essence of tobacco logistics from the perspective of tobacco enterprises, and study the internal mechanism of the logistics demand of the tobacco instry 2 Improve the level of logistics services, and promote the coordinated development of "hardware" and "software". To improve the level of logistics service is the core link to effectively play the role of cigarette distribution in marketing. Due to the influence of historical factors and traditional concepts, the current logistics customer service level of tobacco enterprises still lags behind the needs of the rapid development of market economy. Set reasonable logistics service concept and service level, through strengthening logistics equipment management, scientific selection of delivery mode, optimization and integration of delivery routes, and strengthening logistics team construction, promote the coordinated development of hardware and software (customer service personnel). 1. Optimize and integrate cigarette distribution lines. To optimize and integrate the delivery routes is to make a reasonable unified planning for the distribution routes, calculate the efficient routes, and make the delivery trucks provide efficient services for customers in the optimal order and at least in time. In order to optimize the route, a variety of factors should be taken into account, including the route of delivery vehicles, avoiding detours or turning back as far as possible, and the actual road conditions, so as to rece the travel time of vehicles on the road; We should consider not only the total delivery volume, but also the delivery volume of each line; It is necessary to consider not only the loading capacity of the vehicle, but also the fuel consumption of the vehicle. In short, with the lowest cost, in the shortest time will be accurate, timely, safe to retail hands. Therefore, to choose the best route, we must strengthen the investigation of retail households, carefully draw the distribution map and traffic route map of retail households, combine the delivery volume and delivery vehicles, carry out organic integration and accounting, and finally select the best scheme. At the same time, in order to improve the efficiency of distribution, we can learn from some logistics technologies, such as geographic information system (GIS), global positioning system (GPS) and Web / GIS (Network Geographic Information System), more and more emerging technologies are applied to the construction of logistics information system, which has been increasingly widely studied and applied in the field of modern logistics. After optimizing and integrating the routes, the distribution area layout will be more reasonable, the geographical location will be relatively concentrated, and the delivery vehicles and fuel consumption will be greatly reced. The workload of each route in the distribution area is generally balanced, and the service level of front-line distribution staff will have plenty of space and time to improve. After integrating with the GPS vehicle positioning system for tobacco distribution, the vehicle location information can be viewed in real time by using the vehicle positioning and tracking function. The safety of vehicle distribution will be improved, and the vehicle management will become more standardized. 2. Strengthen the construction of distribution team. As the front-line personnel of the instry, the distribution team is not only the "spokesperson" of the tobacco instry image, but also the "implementer" of the instry service concept. A high-quality distribution team can win the trust and recognition of customers and obtain good social and economic benefits. Therefore, it is of great significance to strengthen the construction of logistics team 1) Armed service personnel with instry values and instry knowledge. First of all, the common value of "two supremacy" is the value evaluation standard and spirit of the instry and every employee. Under the national tobacco monopoly system, we must put the national interests and consumer interests above everything else, as the fundamental starting point and destination of all work. Distribution personnel should keep the instry values in mind, externalize in the line, put service through every detail of the work, and take improving high-quality and efficient service as their leading idea. We should "serve customers with heart, be grateful to customers with heart, treat customers with heart, communicate with customers with heart, move customers with enthusiasm and give them love". Moreover, it is necessary for the company to train the distribution personnel in some instry knowledge, such as instry policy, brand knowledge, market knowledge, instry creed, etc. Learning the basic instry knowledge can enhance the understanding and identity of the distribution personnel to the instry, because in the process of delivery, when there are external personnel who want to understand the market, brand information or question the tobacco instry policy, the distribution personnel can give an appropriate reply at the first time, realize the information exchange with the outside world, which not only reflects the service level, but also maintains the instry image 2) Standardize service personnel with service standard and fine service. First of all, service standard is a yardstick to standardize the behavior of employees and a mirror in the work of employees. Standardizing the distribution personnel with service standard can not only standardize the distribution behavior, but also improve the service level. As a cigarette distribution service personnel, we should always bear in mind that standardization is the premise to carry out all the work, consciously learn the standardization of cigarette distribution, and put the standardization throughout the usual work. We should fully advocate the implementation of the social and professional ethics of the staff set by the distribution center, take the distribution discipline seriously, and improve the standard constraints. In addition, we should take the fine management as the guarantee, strengthen the details, pay attention to the process control, and achieve the lean distribution. Insist on putting an end to the distribution of fake cigarettes, the dection of cigarettes, the creation of difficulties for customers and the use of cars without permission. The implementation of unified business process, vehicle identification, clothing and civilized language. Timely delivery in place, civilized language in place, policy publicity in place, service standards in place. Take the initiative to greet customers, satisfy customers' reasonable requirements, and help customers deal with questions and difficulties 3) Ecate service personnel with service skills and civilized manners. In addition to receiving post skill training, the distribution personnel should also receive the training of service etiquette and civilized etiquette, so as to improve the quality and service awareness of the whole staff. Only by making the deliveryman establish the correct service concept, master the exquisite service skills and civilized language, and comprehensively improve the decision-making execution ability, communication ability and problem-solving ability of the distribution staff, can the service quality and service level be improved 3 Build information integration platform to effectively realize information exchange and sharing. Logistics, as the Department of zero distance contact between tobacco enterprises and customers, is the "collector" of market information. However, e to the lack of initiative and systematicness in information collection and the lack of platform for integrating information resources, the function of logistics as the "information collector" has not been brought into play. Therefore, we should firmly grasp the key link of information integration, give full play to the role of information as a link and Bridge in marketing, improve the integrated operation of supply chain and improve the efficiency of market operation. 1. Integrate fragmentary information, improve the ability of scientific analysis and integration of information. Information resource integration refers to the organization of multiple, heterogeneous and distributed information resources in a certain range into an orderly whole in a certain logical way, so as to make it have practical value. Distribution personnel are faced with a wide range of changeable market information and customer information every day. Among the numerous information, they should remove the rough information and store the fine information, and turn the parts into the whole, so as to screen out valuable information resources. At the same time, they should combine similar information to find out the logical relationship between the information. The integrated information needs to have practical guidance value for cigarette marketing. That is, from "information collector" to "Information Integrator". 2. Feedback market information, establish market-oriented logistics supply chain information platform. Through the intelligent terminal of retail customers, we can grasp the information of social inventory, retail price and real demand of retail customers, and form a logistics oriented system

6.

Consumption tax adopts the mixed tax calculation method of proportion tax rate and quota tax rate respectively for cigarette, which is a kind of taxable consumer goods. First of all, a specific quota tax will be levied, and the quota tax rate is 150 yuan per standard box (50000 pieces, the same below)

and then tax according to the ad valorem of the transfer price, the tax rate of cigarettes with the transfer price of more than 50 yuan (including 50 yuan, excluding VAT) per standard strip (200 pieces, the same below) is 45%; The tax rate is 30% if the price of each standard cigarette is less than 50 yuan (excluding VAT)

for imported cigarettes, white pack cigarettes, hand-made cigarettes, self-proced and self used cigarettes without the same brand and specification, commissioned cigarettes without the same brand and specification allocation price, and cigarettes proced by enterprises and indivials not approved by the State Council

extended data:

China's cigarette consumption tax has undergone six major adjustments since its introction

Before 1994, tobacco instry, like other instries, collected 60% proct tax

After the implementation of the "tax sharing system" in 1994, the proct tax was changed to value-added tax, and a new consumption tax was added. In 1994, a consumption tax of 40% was levied on all kinds of cigarettes according to the ex factory price

On July 1, 1998, in order to rationalize the structure of cigarette procts, the tax system of cigarette consumption tax was reformed again, and the tax rate structure of cigarette consumption tax was adjusted to three levels, namely, 50% of first class cigarettes, 40% of second and third class cigarettes, and 25% of fourth and fifth class cigarettes

Since June 1, 2001, the tax calculation method and tax rate of cigarette consumption tax have been adjusted, and the compound tax calculation method of combining ad valorem with ad valorem is implemented, that is, a fixed tax of 150 yuan per 50000 cigarettes is levied according to the quantity, and the ad valorem tax is adjusted from the past three levels to the second level, that is, the tax rate for each transfer price of more than 50 yuan is 45%, and the tax rate for each transfer price of less than 50 yuan is 30%

7. The impact of tobacco consumption tax increase
I. tax impact
the tobacco consumption tax reform will greatly increase the tax revenue of commercial enterprises. On the one hand, it is taxing by volume. If the annual sales volume of 50 million cases is calculated, the additional taxing by volume by commercial enterprises will increase the consumption tax by 12.5 billion yuan. On the other hand, it is the increase of commercial ad valorem consumption tax brought by the price rise
in 2014, the national sales revenue of cigarettes excluding tax was about 1162 billion yuan, and the consumption tax levied at 5% tax rate in commercial links was about 58.1 billion yuan. In 2015, the wholesale price of all cigarettes will generally increase by 6%, and the tax free sales revenue of cigarettes in China will reach about 1232 billion yuan based on this factor alone; If we consider the natural growth brought about by the structural adjustment and take the sales revenue growth of 6%, the sales revenue excluding tax of cigarettes in China will reach more than 13000 billion yuan, and the resulting commercial consumption tax will be about 65 billion yuan, an increase of about 7 billion yuan over last year's commercial consumption tax
when the above two items are added together, the commercial consumption tax will reach more than 77.5 billion yuan in 2015, with a year-on-year increase of about 20 billion yuan. As the adjustment does not involve instrial enterprises, the increased tax will be borne by commercial enterprises in the form of "profit to tax". However, e to the increase of wholesale price, the adjustment and approval rate of various cigarette specifications is generally 4 percentage points higher than the original adjustment and approval rate, which can offset part of the profit rection factors. On the whole, through this reform, the total amount of national finance handed over by the instry in 2015 will exceed 1 trillion yuan, with a year-on-year increase of more than 100 billion yuan
the price and tax adjustment will be implemented from May 2015. Considering that the tax in the first four months of this year is not traceable, the consumption tax payable by commercial enterprises in the first four months will be paid to the central government through the head office. It is estimated that the special after tax profit will increase to 50 billion yuan this year, and the central government will increase the net revenue from the tobacco instry by 150 billion yuan in the whole year
Second, market influence< However, for the tobacco instry, the rigid demand of cigarette consumption will not disappear with the rise of cigarette prices, and the price elasticity of consumers with different incomes is also different
generally speaking, the influence coefficient of price on sales volume is 0.4-0.7, that is, the price increases by 1 percentage point and the sales volume decreases by 0.4-0.7 percentage point. However, high-end tobacco consumers are relatively insensitive to price, while low-end tobacco consumers have higher price elasticity. Therefore, it is estimated that after the increase of wholesale and retail prices of cigarettes, the sales volume of low-grade three cigarettes and four and five cigarettes will drop by more than 3 million cases this year, and the sales volume of first and second cigarettes will continue to grow. The total sales volume of the whole year is expected to drop by 1.3-1.4 million cases. If it offsets the early sales volume of 500000 cases at the end of last year, the annual sales volume is expected to absolutely rece by 800000-900000 cases, and stabilize at about 50 million cases
in response to the national tobacco control requirements, the instry will also rece the cigarette proction plan this year. The plan to slow down the proction of 2 million cases in the first half of the year is to prepare for this
it is estimated that the annual cigarette proction will decrease by 2.3 million cases, and maintain at about 49.5 million cases, and the cigarette sales will reach 50 million cases. The proction and sales will be relatively balanced, the inventory will be effectively digested, and the requirements of tobacco control and rection will be reflected.

8. The core of network construction is to build agile supply chain; An important part of building an agile supply chain is to build a modern logistics system. The key to building a modern logistics system is to lay a solid foundation for distribution. As a front-line manager, the author has been engaged in tobacco business for a long time; Strengthen the "two focuses"; Adhere to the "three standards"; Enhance the "four abilities"; Ensure that the work of five in place. Only in this way can we better consolidate the cigarette distribution work, further accelerate the pace of comprehensive promotion of sales network construction, and promote the healthy, rapid and efficient development of modern logistics system. Identify a consciousness