提高烟草税的必要性和可行性研究

The necessity and feasibility study on raising tobacco tax

第56届世界卫生大会通过的《烟草控制框架公约》提出提高烟草税以遏制烟草流行。针对关于是否要提高烟草税的争论,本文从烟草税的国内外比较、提高烟草税的预期效果和相关研究等方面进行论证,提出提高烟草税是必要、有效且可行的。

The Framework Convention on Tobacco Control was approved at the 56th World Health Assembly to reduce tobacco consumption. To respond to the argument on whether the tobacco tax should be increased, this paper analyzed tobacco tax rate between China and other countries, the expecting effect and relative research outcome of in- creasing tax rate, and brought forth the necessity, effectiveness and feasibility of increasing tax rate.