烟税特权与英美烟公司在华优势地位的形成

Taxation Privileges and British-American Tobacco Company in the Formation of China's Superiority

英美烟公司作为20世纪初最大的在华外资企业之一,在中国开辟了巨大的香烟市场并长期进行垄断。英美烟公司在华优势地位的取得,与它在特殊的历史条件下攫取的捐税特权有关。该公司捐税特权的形成不仅是中外不平等经济关系的重要构成部分,并直接制约了中国民族卷烟业的发展。

British- American Tobacco Company is one of the largest foreign - funded enterprises in China at the beginning of the 20th century, which opened in China＇ s enormous market and long- term tobacco monopoly. This Company in China superiority achieved, based on its special taxation privileges. The Company is not only a privilege foreign taxes unequal economic relations constitute an important part of the tobacco industry and restricted directly the national tobacco industry＇s development.