摘要
通过对比分析近年来中美两国消费者的卷烟消费总额的变化趋势以及该消费总额在国家税收、卷烟工业企业、批发企业、零售企业、烟农中的分配情况,使我们在了解有关信息的同时,得到一些启示,即必须建立合理的收入分配机制,以保障各方的利益。
Comparison was made on the trend of cigarette expenditures and the distribution between tax, manufacturers, wholesalers, retailers and farmers in China and USA. It was shown that a reasonable revenue distribution system must be found to assure respective benefit.
出处
《中国烟草学报》
EI
CAS
CSCD
2005年第4期1-5,共5页
Acta Tabacaria Sinica
