卷烟消费税是随着新税制的实施新开征的税种,是我国税制改革的一项重要内容,对增强国家宏观调控能力,促进产业结构合理调整,增加国家财政收入都具有积极意义。但随着近几年烟草企业普遍采取“以商补工”的经营方式,卷烟消费税的流失越来越严重。据有关部门对14户烟草企业的检查统计,仅1997年就流失消费税11.67亿元。若以此类推,中央财政一年仅卷烟消费税就要损失几十亿元。如此严重的税收流失,应该引起有关部门的重视。 The consumption tax of cigarettes is a new tax levied along with the implementation of the new tax system. It is an important part of the tax reform in our country. It has positive significance to enhancing the capability of national macro-control, promoting the rational adjustment of the industrial structure and increasing the state revenue. However, with the widespread adoption by tobacco companies in recent years of “business-to-business” management, the loss of cigarette consumption tax has become more and more serious. According to the inspection of 14 tobacco companies, the department concerned loses the consumption tax of 1.167 billion yuan in 1997 alone. If so, the central government alone will lose billions of yuan in consumption tax a year. Such a serious tax loss should arouse the attention of relevant departments.