提高香烟消费税的全球背景和国际经验

The global background and international experiences in raising tobacco tax

进入二十一世纪后全球反烟呼声高涨,特别是《烟草控制框架公约》的生效,强有力的推动了各国的控烟进程。提高香烟税是国际公认的一项非常有效的控烟措施。本文对香烟消费税的水平进行了国际比较,并对各国提高香烟消费税产生效果的经验证据进行总结,从而为中国政府考虑增收香烟税提供借鉴。

In the upcoming 21 st century, tobacco control has become one of the top priorities of global health especially after Framework Convention on Tobacco Control（FCTC） took effect. Raising tobacco tax has been recog- nized as the single most effective way to reduce tobacco use. This paper gave a review on international tobacco tax rate and evidence on the effects of tobacco tax increase, which is aimed to provide enlightenments for the Chinese government to raise tobacco tax.