党的十八届三中全会提出,对我国消费税征收范围、征税环节及征税税率进行调整,使税法满足我国现阶段发展要求。可以说,消费税是对烟草企业影响最为深远的税法,本文结合我国现阶段消费税征收与管理制度,探讨烟草消费税改革。 The Third Plenary Session of the 18th CPC Central Committee proposed to adjust the scope of tax collection, tax collection and taxation in China so that the tax law could meet the current development requirements of our country. It can be said that the consumption tax is the most far-reaching tax law on the tobacco industry. This article discusses the reform of tobacco consumption tax based on the collection and management system of consumption tax at the present stage in our country.