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中国的烟草税收:国际经验教训

Cigarette taxation in China: lessons from international experiences.

作者信息

Hu T

机构信息

School of Public Health, University of California, Berkeley 94720-7360, USA.

出版信息

Tob Control. 1997 Summer;6(2):136-40. doi: 10.1136/tc.6.2.136.

Abstract

This paper draws upon the experiences of foreign countries in implementing tobacco taxation to provide lessons the Chinese government can use when considering the feasibility of raising additional taxes on cigarettes. Based on current international data and Chinese published data, this paper concludes that there is still leeway to raise existing taxes. The Chinese government should consider conducting some pilot experiments in tobacco tax increases, with some of the new revenues allocated for tobacco control programmes as well as for financing healthcare services among the poor.

摘要

本文借鉴了外国实施烟草税的经验,为中国政府在考虑提高卷烟附加税的可行性时提供可借鉴的经验教训。基于当前国际数据和中国已公布的数据,本文得出结论,现有税收仍有上调空间。中国政府应考虑开展一些提高烟草税的试点试验,将部分新增收入用于烟草控制项目以及为贫困人口的医疗服务提供资金。

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