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<p>　　我國有3.5億吸煙者，每年有100萬人死于與煙草相關(guān)的疾病，控?zé)煹木o迫形勢已無需贅述。盡管“吸煙有害健康”眾所周知，控?zé)焺菰诒匦幸渤蔀楣沧R，卻因?yàn)槔骊P(guān)系而難以付諸行動。</p> <p>　　現(xiàn)實(shí)生活告訴我們：吸煙一旦形成習(xí)慣很難戒掉，煙草是煙民難以拋棄的“剛性需求”，價格再漲有消費(fèi)能力的人照買，而窮人只能買更次的香煙，對健康危害更大。 </p> <p>　　實(shí)際上，在1994年稅制改革時，“寓禁于征”的思路就已付諸實(shí)踐，但中國財政部財政科學(xué)研究所所長賈康就承認(rèn)，從實(shí)踐情況來看，通過消費(fèi)稅來減少煙草消費(fèi)人群的效果并不明顯。</p> <p>　　況且，控?zé)煵荒芎唵蔚氐扔诳刂茻熋�。煙草絕不只是煙民的一種習(xí)慣和喜好，還已形成巨大的利益鏈條。2007年，我國煙草行業(yè)稅收已達(dá)3880億元，占當(dāng)年全國財政總收入的8%。在具體分配上，煙草的消費(fèi)稅100%歸于中央，25%的增值稅歸于地方政府。而且，位于煙草從種植、生產(chǎn)、銷售到消費(fèi)整個鏈條之上的各級利益主體均分食了一杯羹。捆綁了太多利益群體的煙草戰(zhàn)車，光靠給煙民帶上籠頭怎能減速勒住呢？</p> <p>　　總之，用“經(jīng)濟(jì)杠桿”加上構(gòu)建“法律支點(diǎn)”控?zé)�，必須給煙草行業(yè)的整個利益鏈條戴上籠頭，如果僅僅控制煙民這個鏈條末端，“控?zé)煛被旧系扔诳照劇?(楊龍升) </div> <div class="mmqn2cp" id="partner"></div> <div class="g3chjnh" id="editor">【<font color=CC0000>編輯:</font>位宇祥】</div> <div class="cswpjtf" id="feeling"><iframe id='moodiframe' width="100%" scrolling="no" height="104" marginheight="0" marginwidth="0" 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