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中文摘要：
挪威在酒精饮料税收制度方面不但成功地进行了消费税改革，限制了酒精饮料消费，纠正了外部效应，而且还对酒精饮料包装开征了环境税，实施了专款专用政策，平衡酒精饮料消费的私人成本与社会成本，加大违章违法行为惩处力度，并在酒业领域实施专卖制度、许可证制度。这些改革使挪威的酒精饮料税收制度从以税收为基础向以控酒为基础转变，其改革的经验对我国酒精饮料税收制度改革也提供了值得借鉴之处。
英文摘要：
Norway does not only reform consumption tax successfully on alcohol beverage taxation limiting alcohol beverage consumption and correcting external effects, but also levies environment tax on alcohol beverage package, enacts earmarking policy to balance private cost and social cost of alcohol beverage consumption, intensifies punishment on offence of law and regulation and carries out alcohol monopoly system and license system. These reforms change Norwegian alcohol beverage taxation from revenue base to temperance base. Its experiences provide worthy enlightenment to Chinese alcohol beverage taxation reform.
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