摘要
该文全面阐述了美国联邦及部分州政府的税收政策及控烟法案,以及美国政府为降低吸烟率而提高烟草税率以及主要的控烟法律法规,探讨了这些法律法规对美国烟草市场以及消费者的影响。结果显示在美国越来越严格的控烟环境下,吸烟者数量逐渐下降。结合美国的控烟法案,检讨了中国广告法修订案及相关控烟政策,为政府对烟草业的监管提供参考。
In order to realize more about the US federal and state government's tax policies and tobacco control acts, the tobacco control laws and regulations to reduce the smoking rate were elaborated. It dis- cussed the regulations' impact on the US tobacco market and consumers, resulting that with the stringent tobacco control environment, the smokers decreased gradually. It analyzed the US tobacco control act, dis- cussed the revision of the Chinese advertising law and the other tobacco control policies, and it provides beneficial enlightenment for our regulations on tobacco industry.
出处
《安徽农学通报》
2014年第21期5-6,48,共3页
Anhui Agricultural Science Bulletin
关键词
美国
税收政策
控烟
监管
The US
Tax policy
Tobacco control
Supervision