对烟草税所产生的抵触情绪,理应归咎于对烟草税本身的理解偏差、我国烟草税的制度不透明以及非科学应用,而并非烟草税是否能够对吸烟行为产生消极影响,因为这早已在医学与经济学研究以及域外烟控实践中获得证实。因此,烟草税本身是具有正当性基础的,只不过,我国需要进一步明确该种税收的宪政立场,建立程序公正的征收制度和烟草税税款的专款专用制度。此非但可以缓解烟控政策实施之初对烟草经济带来的冲击,同时也能消解社会大众对烟草税的正当性质疑。 The resistance to tobacco tax should be blamed on the understanding of the deviation of tobacco tax itself, the system of tobacco tax in our country is not transparent and non-scientific application, and not whether tobacco tax can have a negative impact on smoking behavior, which has long been in medicine and Economic research and extraterritorial smoke control practice has been confirmed. Therefore, tobacco tax itself is based on legitimacy. However, our country needs to further clarify the tax constitutional standpoint and set up a fair system of special procedures and a special fund-saving system for tobacco tax. This will not only ease the impact of the tobacco control policy on the tobacco economy at the beginning of the implementation, but also can dispel the legitimate public questioned the tobacco tax.