英美烟公司与旧中国历届政府之间实际上存在着“协定烟税”的事实。依靠“协定烟税”,英美烟公司长期享受优惠税捐特权,并限制旧中国历届政府对烟税的提高,从而垄断了中国的卷烟市场,攫取了巨额利润。在“协定烟税”的阴影下,中国民族卷烟业备受打击。 The fact that there is actually a “treaty smoking tax” between the Anglo-American cigarette companies and the old Chinese governments. Relying on the “Agreement on Tobacco Tax,” British American Tobacco Company enjoyed preferential tax privileges over a long period of time, and restricted the improvement of tobacco taxes by the old Chinese governments, thereby monopolizing the cigarette market in China and grabbing huge profits. Under the shadow of “agreement smoking tax”, the national cigarette industry in China was hit harder.