财税[2009]84号规定：在卷烟批发环节加征一道从价税，税率5%。即在中华人民共和国境内从事卷烟批发业务的单位和个人，凡是批发销售的所有牌号规格卷烟的，都要按批发卷烟的销售额（不含增值税）乘以5%的税率缴纳批发环节的消费税。
据我们的保守估计，如果全球范围内烟草消费税按当前水平三倍征收，将促使吸烟者戒烟，进而避免1.15亿人过早死亡。
We have conservatively estimated that a tripling of the excise tax worldwide would avoid over 115 million premature deaths by getting current smokers to quit.
然而一些国家已经大力征收烟草税，20国集团的平均消费税是48%，贫困国家征收的会更低。
While some countries already tax tobacco heavily, the average excise tax in G20 countries is 48 percent, and poorer countries tend to be much lower, the report will say.
另一个流行的征税目标是消费税，酒和烟草税。
Another popular target is excise taxes on alcohol and tobacco.
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