卷烟计税基础出厂价有“一箭三雕”之效董世明卷烟计税价格原来一直是以出厂价格为基础。１９８８年７月，放开了十三种名烟价格，同时调整高中档卷烟价格，明确了卷烟实行计税基础出厂价格管理。几年实践证明，卷烟计税基础价格有利于国家财税收入稳定增长，去年全国烟草... The basic ex-factory price of cigarette tax has the effect of “one arrow, three carvings”. Dong Shiming’s cigarette taxation price has always been based on ex-factory prices. In July 1988, the price of thirteen kinds of famous cigarettes was released, and the price of high-end cigarettes was adjusted at the same time. A few years of practice has proved that the basic price of cigarette taxation is conducive to a steady increase in national fiscal revenue, last year the national tobacco ...