论我国烟草税收政策的选择  

Choice on China Tobacco Tax Policy

作　　者：李晶[1] 

机构地区：[1]东北财经大学财政税务学院

出　　处：《财贸经济》2012年第2期20-28,共9页Finance & Trade Economics

摘　　要：对烟草及其制品课税有利于倡导健康卫生的生活方式,增加政府财政收入。国际经验也证明,提高烟草税收税负水平是减少各阶层人群烟草消费的有效和重要措施。目前中国烟草税收政策调控的重点在于烟草生产和批发环节、烟草生产与流通企业和高档卷烟产品。作为《烟草控制框架公约》的签约国,中国必须严格遵守《烟草控制框架公约》的各项条款,借鉴国际经验,结合中国实际情况,寻求进取的控烟策略,完善倡导健康卫生的烟草税收政策体系,并通过税收政策实现对烟草产业的宏观调控。The levy of tobacco tax is beneficial to the advocacy of health and the increase of the governments＇ fiscal revenue. It has also been proved by international experience that increasing taxes on tobacco is an effective and crucial way to reduce tobacco consumption among people from different classes. Presently, the key of china＇s tax policy on the adjustment and control of tobacco lies in tobacco production and distribution enterprises and the high-grade tobacco products. As one of signatory countries o{ the Framework Convention of Tobacco Control, China will strictly abide by the terms and conditions set forth in the framework. Besides, China will continue to make proper tobacco control strategy by taking advantage of international experience based on China＇ s situation, to improve the healthy tobacco tax policy system and achieve the macro-control over tobacco industry through tax policy.

关 键 词：烟草产业 烟草税收 税收政策 

分 类 号：F812.42[经济管理—财政学]