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针对烟草消费给人们健康和生活带来的危害,世界卫生组织制定了《烟草控制框架公约》,并提出了六项已被证实可有效降低吸烟率的烟草控制系列政策(MPOWER)。其中一项是提高烟税,即通过征税来提高烟草制品价格,从而显著降低烟草制品消费。2009年美国儿童健康保险项目再授权法案被通过,法案的初衷是通过提高税率来提高联邦政府收入,同时也会降低青少年对烟草的消费。美国的烟草税对于我国完善烟草消费税具有一定的借鉴意义。
In response to the health and life-threatening effects of tobacco consumption, WHO has formulated the Framework Convention on Tobacco Control and proposed six MPOWERs that have been proven effective in reducing smoking prevalence. One of them is raising taxes on tobacco taxes, which raise the prices of tobacco products and thus significantly reduce the consumption of tobacco products. The 2009 U.S. Child Health Insurance Reauthorization Act was passed. The original intention of the bill was to raise the federal government’s revenue by raising the tax rate, and at the same time reduce the youth’s consumption of tobacco. The tobacco tax in the United States has some reference for improving tobacco consumption tax in our country.