中文摘要：

在各种控烟政策中，烟草税是许多国家的普遍选择。其主要举措包括：提高烟草消费税及烟草价格、简化烟草消费税制结构、加强税收管理等。“以税控烟”也成为我国烟草税制改革的方向。基于国际经验和中国现实。我国可以考虑适时取消烟叶税，提高烟草消费税，简化税制结构，逐步统一税率，提高从量课税的占比，并强化相应的税收征管。

英文摘要：

Among various smoking control policies, tobacco tax is a universal choice in many countries. Its main initiatives include： raising tobacco tax and tobacco price, simplifying tobacco tax structure and strengthening tax administration. Smoking control with tax has also been the direction of tobacco tax reform in China. Based on the international experience and the reality of China, we could consider abolishing the tobacco tax, raising the consumption tax of tobacco, simplifying the structure of tax system, gradually unifying the tax rate, raising the ratio of taxation on quantity and strengthening the corresponding tax collection and management.