关于大幅度提高我国烟酒税率的必要性和可行性余天心，王石生从１９９４年１月１日起，《中华人民共和国消费税暂行条例》及其细则开始实施，对烟酒等产品征收消费税。消费税的立法宗旨和原则是调节我国消费结构，正确引导消费方向，抑制超前消费要求，确保国家财政收入，... On the necessity and feasibility of substantially raising the tax rate of tobacco and alcohol in China Yu Tianxin and Wang Shisheng Beginning January 1, 1994, the “Provisional Regulations of the People’s Republic of China on Consumption Tax” and its details have come into force. Consumption tax on products such as tobacco and alcohol is levied. Consumption tax legislative purpose and principle is to adjust the structure of China’s consumption, the right direction to guide consumption, inhibit the consumption requirements ahead of schedule to ensure that national revenue, ...