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烟草及其制成品的税收已经引起了广泛的重视与议论，烟草及其制成品的税收政策在全世界许多地方已经超出了经济学的含义而带有明显的社会政策或公共卫生政策的印记。1988年11月在西班牙首都马德里召开了第一届欧洲烟草政策会议，出席会议的就有许多卫生、教育、公共福利部长一类的人物，而不再仅仅是财政部长。本文将简要介绍全球烟草制成品税收的一般情况，特别是发达国家可资借鉴的一些经验。
The taxation of tobacco and its manufactured products has drawn widespread attention and discussion. The taxation policy of tobacco and its manufactured products has been beyond the meaning of economics in many parts of the world with obvious social or public health policies Imprint. In November 1988, the first European Tobacco Policy Conference was held in the Spanish capital Madrid, where many Ministers of Health, Education and Public Welfare were present, not just the Minister of Finance. This article will briefly introduce the general situation of the global tobacco products tax revenue, especially some experiences that the developed countries can learn from.