我国香烟生产消费的特点与增收香烟税

The characteristics of tobacco production and consumption and raising tobacco tax in China

国际经验表明,增收香烟税是最有效的控烟手段之一。本文在肯定提高香烟税的必要性的基础上,总结了中国香烟生产和消费的特点,以及这些特点对于增收香烟税预期效果的影响,并针对这些问题提出相应的对策思路,以保证增收香烟税能够在最大程度上达到预期的效果。

International experiences reveal that raising tobacco tax is one of most effective way to reduce tobac- co use. However, China has some unique characteristics in tobacco production and consumption, which will influ- ence the effects of tax increase. These characteristics are depicted in this paper and their negative impacts are ana- lyzed, followed by some policy recommendations to deal with the problems and make sure the increase of tobacco tax will work in the most effective way to reduce tobacco use in China.