摘要
烟草税是控制烟草消费的有效政策手段,同时也是增加政府财政收入的稳定来源。本文介绍和比较了世界主要国家烟草税制度的设计特征,并结合我国目前卷烟消费税和烟草消费的特点,提出以控制我国烟草消费和增加政府收入为目标的烟草消费税改革建议。
Tobacco tax is proved to be an effective approach to control tobacco consumption and also a stable source to increase government revenue. This paper first makes an introduction and comparison concerning the characteristics of tobacco tax systems in primary countries worldwide, and puts forward some proposals on tobacco consumption tax reform to control tobacco consumption and increase government revenue in China by considering the traits of tobacco consumption and its tax.
出处
《涉外税务》
CSSCI
北大核心
2011年第9期55-58,共4页
International Taxation In China
关键词
烟草税
烟草消费税
烟草控制
Tobacco tax Tobacco consumption tax Tobacco control