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我国当前的改革正处在深化阶段,在这一重要时期,各个领域的改革都如火如荼的进行着,烟草行业的消费税改革也得到了进一步实施。对我国的烟草行业的税费改革进行引导,是我国经济改革中的一个重要内容,基于此,本文主要就烟草消费税的征税范围及形式进行简要阐述,然后就烟草消费税对烟草公司产生的影响加以说明,最后结合实际提出相对应的改革措施,希望能对实际改革起到一定促进作用。
The current reform in our country is at a deepening stage. At this important period, the reforms in all fields are in full swing. The reform on the consumption tax in the tobacco industry has also been further implemented. To guide the reform of taxes and fees in the tobacco industry in our country is an important part of the economic reform in our country. Based on this, this paper mainly elaborates the scope and form of the taxation of tobacco consumption tax, and then discusses the impact of the tobacco consumption tax on the tobacco companies In the end, the corresponding reform measures are put forward according to the actual conditions, hoping to promote the actual reform.