【摘要】 从历史的角度阐述了政府对烟草产品长期实行重税政策在增加政府收入中做出的重要贡献,分析了政府对烟草产品征收重税的基本理由是增加政府收入和减少烟草消费,找出了在减少烟草消费方面效果并不明显的原因,主要是烟草税收对各级政府的内在激励、卷烟价格结构的多层次性和卷烟承载的社会交往功能。更多还原

【Abstract】 Reducing cigarette consumption while increasing government revenues are basic reasons for imposing high tobacco taxes.Empirical analysis showed that the implementation of high tobacco tax policies in China typically generated significant contribution on increasing government revenue,but had no obvious effects on reducing tobacco consumption.The major reasons inlude internal stimulation of tobacco taxes on local governments,multiple levels of cigarette prices,and cigarettes’ additional function in social communication.更多还原