本文系统分析了中国烟草消费税改革后烟草消费税税率及税负的实际水平、烟草税改革对卷烟消费的影响和对政府财政收入的影响,并结合国际经验,建议把提高的烟草消费税转移到零售价格,进一步提高烟草税税负,以达到国际上实际税负的平均水平。 This paper systematically analyzes the actual level of the tax rate and tax burden of tobacco consumption tax after the reform of tobacco consumption tax in China, the impact of tobacco tax reform on cigarette consumption and the impact on government revenue. Based on international experience, it is suggested to shift the increased tobacco consumption tax to the retail price , To further raise the tobacco tax burden in order to achieve the international average of actual tax burden.