烟草产业是高税高利的产业,国家对烟草产业实行的高税政策,使烟草税收成为全国第一税源。2002年,整个烟草行业创造的税收高达1400亿元,占当年国家财政收入的9.4%。但是,由于现行有关烟草税制的设计存在扶弱抑强的倾向,以及国家烟草专卖制度的变异,加剧了我国烟草产业内部的竞争 The tobacco industry is a high-tax-high-interest industry. The state’s high-tax policy on the tobacco industry has made tobacco tax the first tax source in the country. In 2002, the tax revenue created by the entire tobacco industry was as high as 140 billion yuan, accounting for 9.4% of the national revenue of that year. However, due to the current weakening tendency of the design of the tobacco tax system and the variation of the national tobacco monopoly system, the competition within the tobacco industry in our country is exacerbated