การบังคับใช้มาตรการสำหรับภาษีสินค้ายาเส้นต่อผู้ประกอบการโรงอุตสาหกรรมยาสูบและยาเส้นในพื้นที่อำเภอแม่แตง จังหวัดเชียงใหม่

Abstract

This research aims to:1) To survey the opinions of tobacco industry operators, native tobacco varieties in Mae Taeng District Area, Chiang Mai Province and excise officials concerning measures for tobacco tax products according to the excise tax act 2017, excise department regulations 2019 and excise department announcements 2021 (3 issues). 2) To analyze the form and guidelines for enforcing the Excise Tax Act 2017, excise department regulations 2019 and excise department announcements 2021 (3 issues). 3) To explore the impact of economic, health and safety in tobacco production of tobacco industry operators and native tobacco varieties in Mae Taeng District Area, Chiang Mai Province from enforcement of tax measures on tobacco products. This research uses qualitative research methods. The main informants were 35 people, namely tobacco industry operators. Local tobacco type: 11 cases, Representations group of local tobacco industry operators. or a group of 20 growers and a group of representative officials under the Chiang Mai Area Excise Office and Chiang Mai branch, 4 cases. As a result, the study found :1) Most agree that It is a modern law. There is comprehensive content about tobacco planting, producing, tobacco sales license, and taxes, it is standard so that tobacco products can be controlled more strictly. But enacting the law Entrepreneurs and excise officials were not given an opportunity to participate. Moreover, some excise officials agree that the law increased the burden on entrepreneurs. 2) The First period of enforcement tax measures on tobacco products, excise officials used the form of warnings, cooperation, arrest and suppression. After 2019, regulations were issued setting standard guidelines, steps, methods, and practices. Excise officials enforced the law in a transparent and fairness. Furthermore, there was listening to opinions and finding solutions with tobacco industry operators and native tobacco varieties. 3) Economic impact: There are 2 groups that positively and negatively affected, in terms of health and safety. It can be said that the production of tobacco does not result in any congenital disease or cause any negative effects on health.