CAJ | 학술논문

该文全面阐述了美国联邦及部分州政府的税收政策及控烟法案，以及美国政府为降低吸烟率而提高烟草税率以及主要的控烟法律法规，探讨了这些法律法规对美国烟草市场以及消费者的影响。结果显示在美国越来越严格的控烟环境下，吸烟者数量逐渐下降。结合美国的控烟法案，检讨了中国广告法修订案及相关控烟政策，为政府对烟草业的监管提供参考。
해문전면천술료미국련방급부분주정부적세수정책급공연법안，이급미국정부위강저흡연솔이제고연초세솔이급주요적공연법율법규，탐토료저사법율법규대미국연초시장이급소비자적영향。결과현시재미국월래월엄격적공연배경하，흡연자수량축점하강。결합미국적공연법안，검토료중국엄고법수정안급상관공연정책，위정부대연초업적감관제공삼고。
In order to realize more about the US federal and state government’s tax policies and tobacco control acts, the tobacco control laws and regulations to reduce the smoking rate were elaborated. It dis?cussed the regulations’impact on the US tobacco market and consumers,resulting that with the stringent tobacco control environment,the smokers decreased gradually. It analyzed the US tobacco control act,dis?cussed the revision of the Chinese advertising law and the other tobacco control policies,and it provides beneficial enlightenment for our regulations on tobacco industry.