2003年9月12日,国家税务总局计划统计司与中国税务杂志社联合推出了“2002年度中国纳税百强企业排行榜”,有35家烟草加工企业登上了这个排行榜,这35家烟草加工企业的纳税总额高达671.23亿元,烟草加工业超过了石油化工业和钢铁产业,成为纳税百强中的第一大税源。然而笔者认为,烟 On September 12, 2003, the Planning and Statistics Department of the State Administration of Taxation and China’s Taxation Magazine jointly launched the “Top 100 Chinese Top 100 Taxpayers Enterprises” in 2002 with 35 tobacco processing companies boarded the list. The 35 tobacco The total amount of taxpayed by processing enterprises is as high as 67.123 billion yuan. The tobacco processing industry surpassed the petrochemical industry and the steel industry, becoming the largest tax source in the top 100 taxpayers. However, I believe that smoke