中文版

中国税制烟草消费税为什么调整

中国税制的烟草消费税调整，是一个既涉及国家财政政策，又关联到公众健康的复杂议题。近年来，随着我国经济社会的快速发展，以及公众对健康的日益关注，烟草消费税的调整变得尤为重要和迫切。

首先，调整烟草消费税是出于增加国家财政收入的需要。烟草行业作为重要的税收来源之一，其税收贡献对于国家财政的稳定至关重要。通过调整烟草消费税，可以有效增加烟草制品的价格，进而扩大税收规模，为国家的经济社会发展提供更多的资金支持。

其次，调整烟草消费税也是出于控烟的考虑。烟草消费不仅对个人健康造成危害，还对社会造成了巨大的经济负担。通过提高烟草消费税，可以增加烟草制品的购买成本，从而降低烟草消费，减少吸烟对健康的危害。同时，这也符合我国作为全球烟草控制框架公约成员国的义务和责任。

此外，烟草消费税的调整还反映了国家对烟草行业发展的引导和规范。通过调整税收政策，可以引导烟草企业调整产品结构，推动行业向更加健康、可持续的方向发展。同时，也可以规范烟草市场秩序，防止一些不法企业利用税收漏洞进行不正当竞争。

总的来说，中国税制烟草消费税的调整是一项具有深远意义的政策举措。它既能够增加国家财政收入，为经济社会发展提供资金支持；又能够控烟减害，保护公众健康；还能够引导和规范烟草行业发展，推动行业转型升级。

英文版

Why is the Tobacco Consumption Tax Adjusted in China's Tax System?

The adjustment of tobacco consumption tax in China's tax system is a complex issue that involves both national fiscal policies and public health concerns. In recent years, with the rapid development of China's economy and society, as well as the increasing attention paid to public health, the adjustment of tobacco consumption tax has become particularly important and urgent.

Firstly, the adjustment of tobacco consumption tax is driven by the need to increase national fiscal revenue. As one of the important sources of tax revenue, the tobacco industry's tax contributions are crucial to the stability of national finances. By adjusting the tobacco consumption tax, the government can effectively increase the price of tobacco products, thereby expanding the tax base and providing more financial support for the country's economic and social development.

Secondly, the adjustment of tobacco consumption tax is also motivated by the consideration of tobacco control. Tobacco consumption poses a hazard to personal health and imposes a significant economic burden on society. By increasing the tobacco consumption tax, the government can raise the purchase cost of tobacco products, thereby reducing tobacco consumption and mitigating the health hazards associated with smoking. This also aligns with China's obligations and responsibilities as a member of the Framework Convention on Tobacco Control.

Moreover, the adjustment of tobacco consumption tax reflects the government's guidance and regulation of the tobacco industry's development. Through adjustments to tax policies, the government can steer tobacco companies to adjust their product mix and promote a healthier and more sustainable direction for the industry. At the same time, it can also regulate the order of the tobacco market and prevent illegal enterprises from carrying out unfair competition by exploiting tax loopholes.

Overall, the adjustment of tobacco consumption tax in China's tax system is a policy measure with far-reaching significance. It can not only increase national fiscal revenue and provide financial support for economic and social development; but also control smoking and reduce harm to protect public health. Additionally, it can guide and regulate the development of the tobacco industry, promoting industry transformation and upgrading.