我国卷烟消费与卷烟消费税调控

On Cigarette Consumption in China and the Readjustment of the Cigarette Consumption Tax

卷烟消费与卷烟消费税是关系到国民健康与国家财政收入的大事。本文分析了我国卷烟消费与卷烟消费税现状以及面临的挑战 。

Both cigarette consumption and cigarette consumption tax are major issues concerning Chinese nationals' health and national revenue . This article , starting with cigarette consumption and its tax,analyses their current situation and the challenge lying ahead of them and puts forward a proposal for the reform in cigarette consumption tax .