摘要
引导我国烟草业进行产业结构调整以适应国际潮流是既关系财政大局,又关系国民健康的重大课题。今天,中国烟草业不但要遵守WTO的规则,还要面对世界卫生组织推动的《烟草控制框架公约》(FCTC)谈判取得重大进展带来的冲击。应对卷烟消费税进行调整,以达到减少卷烟消费带来的社会成本、增强我国烟草业国际竞争力的目的。
Leading China's tobacco industry to adapt itself to the variety of international market is an important research topic, which is not only closely related to the revenue situation of our country, but also directly is bounded up with Chinese public health. Today, China's tobacco industry must abide by the rules of WTO, while the negotiation of FCTC has a big impact on China's tobacco industry. Through the adjustment of China's cigarette consumption tax, this paper proceeds to study with the purposes to cut down the social cost brought about by the cigarette consuming, and to strengthen the international competition ability of China's tobacco industry.
出处
《晓庄学院社会科学学报》
CSSCI
北大核心
2004年第1期87-90,95,共5页
Journal of Social Science of Hunan Normal University
