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云南省烟草专卖行政执法问题及对策研究

日期:2021年05月16日 编辑:ad201107111759308692 作者:s11竞猜平台 点击次(ci)数:298
论文价格:150元(yuan)/篇 论文编号(hao):lw202105040840373174 论文(wen)字数:31250 所属栏目:行政管理论文
论(lun)文地区: 论(lun)文语(yu)种:中(zhong)文 论文用途:硕士毕(bi)业论文 Master Thesis

本文(wen)是一篇(pian)行(xing)政管理(li)(li)论文(wen),笔者(zhe)认为(wei)烟草(cao)专(zhuan)卖立(li)(li)法还要(yao)从有利于改革、发展和稳(wen)定(ding)(ding)的(de)大局出发,处理(li)(li)好(hao)稳(wen)定(ding)(ding)性(xing)与变(bian)动性(xing)、前(qian)瞻性(xing)与阶(jie)段(duan)性(xing)的(de)关系(xi),进一步增强(qiang)立(li)(li)法预见性(xing),把与时(shi)俱进的(de)精神贯(guan)穿到立(li)(li)法全过程,发挥(hui)好(hao)立(li)(li)法的(de)先导作用,提(ti)高(gao)烟草(cao)立(li)(li)法质量。比如,互联网经营领域的(de)立(li)(li)法,要(yao)出台禁止为(wei)涉(she)烟违(wei)法犯罪活动提(ti)供交易平台和信息发布的(de)明(ming)文(wen)规定(ding)(ding)以及(ji)惩戒(jie)措施;物流行(xing)业的(de)立(li)(li)法,要(yao)明(ming)确(que)托(tuo)运、邮寄、快递等行(xing)业涉(she)及(ji)烟草(cao)专(zhuan)卖品运输行(xing)为(wei)的(de)监(jian)管主(zhu)体、监(jian)管责任(ren)以及(ji)处罚规定(ding)(ding)。


第 1 章(zhang) 绪论


1.1 研究(jiu)背景与意义

1.1.1 研究(jiu)背景

作为(wei)世界上(shang)最大的(de)烟草(cao)(cao)生产国和消费(fei)国,烟草(cao)(cao)税利(li)(li)一直是我国财政(zheng)(zheng)收入的(de)重要来源。数据显(xian)示,2014年和2015年烟草(cao)(cao)行业先后突(tu)破工商(shang)税利(li)(li)总额超一万亿(yi)(yi)(yi)元(yuan)、上(shang)缴财政(zheng)(zheng)总额超一万亿(yi)(yi)(yi)元(yuan)两(liang)个大关,并连续保持了 5 年的(de)“两(liang)个超一万亿(yi)(yi)(yi)”。2019年,烟草(cao)(cao)行业实现工商(shang)税利(li)(li)总额 12056 亿(yi)(yi)(yi)元(yuan),上(shang)缴国家财政(zheng)(zheng)总额 11770 亿(yi)(yi)(yi)元(yuan),①烟草(cao)(cao)行业对中央财政(zheng)(zheng)的(de)贡献(xian)率(lv)达 7.4%。

目(mu)前(qian),我国(guo)(guo)烟(yan)(yan)(yan)(yan)(yan)(yan)(yan)草(cao)(cao)行(xing)(xing)业以(yi)《中(zhong)华人(ren)民共(gong)和国(guo)(guo)烟(yan)(yan)(yan)(yan)(yan)(yan)(yan)草(cao)(cao)专(zhuan)(zhuan)(zhuan)(zhuan)卖(mai)(mai)法(fa)》(以(yi)下(xia)(xia)统(tong)称《烟(yan)(yan)(yan)(yan)(yan)(yan)(yan)草(cao)(cao)专(zhuan)(zhuan)(zhuan)(zhuan)卖(mai)(mai)法(fa)》)及《中(zhong)华人(ren)民共(gong)和国(guo)(guo)烟(yan)(yan)(yan)(yan)(yan)(yan)(yan)草(cao)(cao)专(zhuan)(zhuan)(zhuan)(zhuan)卖(mai)(mai)法(fa)实施(shi)(shi)条例》(以(yi)下(xia)(xia)统(tong)称《实施(shi)(shi)条例》)为(wei)法(fa)律基础(chu),实行(xing)(xing)烟(yan)(yan)(yan)(yan)(yan)(yan)(yan)草(cao)(cao)专(zhuan)(zhuan)(zhuan)(zhuan)卖(mai)(mai)制度和“统(tong)一(yi)领(ling)导、垂直管(guan)(guan)理(li)、专(zhuan)(zhuan)(zhuan)(zhuan)卖(mai)(mai)专(zhuan)(zhuan)(zhuan)(zhuan)营”的(de)(de)管(guan)(guan)理(li)体制。烟(yan)(yan)(yan)(yan)(yan)(yan)(yan)草(cao)(cao)专(zhuan)(zhuan)(zhuan)(zhuan)卖(mai)(mai)行(xing)(xing)政(zheng)执(zhi)(zhi)法(fa)作(zuo)(zuo)为(wei)烟(yan)(yan)(yan)(yan)(yan)(yan)(yan)草(cao)(cao)专(zhuan)(zhuan)(zhuan)(zhuan)卖(mai)(mai)制度的(de)(de)一(yi)个(ge)重要(yao)组成部分(fen),是(shi)一(yi)种具有行(xing)(xing)政(zheng)管(guan)(guan)理(li)权(quan)、执(zhi)(zhi)法(fa)监督权(quan)、违法(fa)追究权(quan)的(de)(de)行(xing)(xing)政(zheng)管(guan)(guan)理(li)工作(zuo)(zuo),是(shi)各级烟(yan)(yan)(yan)(yan)(yan)(yan)(yan)草(cao)(cao)专(zhuan)(zhuan)(zhuan)(zhuan)卖(mai)(mai)局的(de)(de)重要(yao)职能,也是(shi)规范烟(yan)(yan)(yan)(yan)(yan)(yan)(yan)草(cao)(cao)市(shi)场秩(zhi)序的(de)(de)重要(yao)手段,对打击涉(she)烟(yan)(yan)(yan)(yan)(yan)(yan)(yan)违法(fa)行(xing)(xing)为(wei)、维(wei)护国(guo)(guo)家(jia)利(li)益和消费者利(li)益发挥着(zhe)(zhe)极(ji)其重要(yao)的(de)(de)作(zuo)(zuo)用。然而,随着(zhe)(zhe)控烟(yan)(yan)(yan)(yan)(yan)(yan)(yan)履(lv)约的(de)(de)深(shen)入推进、经(jing)济下(xia)(xia)行(xing)(xing)压力(li)(li)的(de)(de)不断(duan)加大以(yi)及烟(yan)(yan)(yan)(yan)(yan)(yan)(yan)草(cao)(cao)市(shi)场环境的(de)(de)深(shen)刻变(bian)化(hua),烟(yan)(yan)(yan)(yan)(yan)(yan)(yan)草(cao)(cao)行(xing)(xing)业迎来了(le)(le)发展新(xin)常态,烟(yan)(yan)(yan)(yan)(yan)(yan)(yan)草(cao)(cao)专(zhuan)(zhuan)(zhuan)(zhuan)卖(mai)(mai)行(xing)(xing)政(zheng)执(zhi)(zhi)法(fa)工作(zuo)(zuo)也遇到(dao)了(le)(le)前(qian)所未有的(de)(de)新(xin)挑(tiao)战。比如,互联网领(ling)域(yu)和物流环节涉(she)烟(yan)(yan)(yan)(yan)(yan)(yan)(yan)违法(fa)活(huo)动隐秘、违法(fa)分(fen)子手段多样、查处难度较大,建设法(fa)治(zhi)(zhi)社(she)会(hui)、法(fa)治(zhi)(zhi)烟(yan)(yan)(yan)(yan)(yan)(yan)(yan)草(cao)(cao)给烟(yan)(yan)(yan)(yan)(yan)(yan)(yan)草(cao)(cao)专(zhuan)(zhuan)(zhuan)(zhuan)卖(mai)(mai)执(zhi)(zhi)法(fa)人(ren)员提出了(le)(le)新(xin)要(yao)求(qiu),烟(yan)(yan)(yan)(yan)(yan)(yan)(yan)草(cao)(cao)专(zhuan)(zhuan)(zhuan)(zhuan)卖(mai)(mai)管(guan)(guan)理(li)对象范围广、社(she)会(hui)背景差异(yi)大给烟(yan)(yan)(yan)(yan)(yan)(yan)(yan)草(cao)(cao)专(zhuan)(zhuan)(zhuan)(zhuan)卖(mai)(mai)行(xing)(xing)政(zheng)执(zhi)(zhi)法(fa)带来了(le)(le)新(xin)困难,等等。特别是(shi)随着(zhe)(zhe)社(she)会(hui)公(gong)(gong)众(zhong)维(wei)权(quan)意识的(de)(de)不断(duan)增强和新(xin)媒体的(de)(de)快速发展,行(xing)(xing)政(zheng)执(zhi)(zhi)法(fa)作(zuo)(zuo)为(wei)一(yi)种公(gong)(gong)权(quan)力(li)(li)的(de)(de)行(xing)(xing)使本就受到(dao)公(gong)(gong)众(zhong)关注,再披上(shang)了(le)(le)“烟(yan)(yan)(yan)(yan)(yan)(yan)(yan)草(cao)(cao)”这件(jian)特殊的(de)(de)外衣,很容易被推到(dao)舆论的(de)(de)风口浪尖上(shang),执(zhi)(zhi)法(fa)过程(cheng)中(zhong)的(de)(de)任何瑕疵都有可能产(chan)生(sheng)“蝴蝶效应”,对整个(ge)行(xing)(xing)业造(zao)成严重影响(xiang)。

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1.2 国内外研(yan)究现(xian)状

世界(jie)各(ge)国(guo)(guo)(guo)对(dui)烟(yan)草(cao)(cao)实(shi)行专卖(mai)体制(zhi)(zhi)的历(li)史已有数(shu)百年。当前,一些国(guo)(guo)(guo)家(jia)(jia)全面放(fang)开烟(yan)草(cao)(cao)市场,而大多数(shu)国(guo)(guo)(guo)家(jia)(jia)则采取形式(shi)上(shang)放(fang)开、实(shi)质上(shang)控制(zhi)(zhi)的烟(yan)草(cao)(cao)管理体制(zhi)(zhi),中(zhong)国(guo)(guo)(guo)实(shi)行的是高(gao)度(du)垄断的烟(yan)草(cao)(cao)专卖(mai)体制(zhi)(zhi),并(bing)与社(she)会(hui)主义国(guo)(guo)(guo)家(jia)(jia)的国(guo)(guo)(guo)体紧密结合。近年来,国(guo)(guo)(guo)内外理论界(jie)对(dui)烟(yan)草(cao)(cao)专卖(mai)制(zhi)(zhi)度(du)及烟(yan)草(cao)(cao)专卖(mai)行政执法的研究比较多,现着重从以(yi)下几(ji)个方面对(dui)其(qi)进(jin)行归(gui)纳和评述。

1.2.1 国外研究(jiu)现状(zhuang)

烟草(cao)作(zuo)为一种(zhong)商品(pin),世界上大多数国家实行(xing)“政(zheng)企分开(kai)”的管理(li)模式,即企业负责(ze)烟草(cao)经营销(xiao)售,行(xing)政(zheng)机构(gou)负责(ze)查处涉烟违法(fa)行(xing)为。总(zong)的来说,国外对烟草(cao)的研究主要集(ji)中在两个方面:

(一)关(guan)于烟草专卖制(zhi)度的研究

亚当(dang)斯密(1776 年(nian))在(zai)《国(guo)富论》第(di)二卷中对当(dang)时法国(guo)烟(yan)草(cao)专卖(mai)制度关于烟(yan)草(cao)生产、卷烟(yan)销售以及烟(yan)草(cao)税收的(de)(de)规定(ding)作了详(xiang)细介绍,这是最早对烟(yan)草(cao)专卖(mai)制度进行(xing)理论研究的(de)(de)著作之一(yi)。

Beate Kohler-Koch(1999 年)①提出(chu),政府通过制度施行对(dui)烟(yan)草(cao)进行一定程度的(de)干预,不仅可以(yi)提高对(dui)烟(yan)草(cao)的(de)管制效率,而(er)且可以(yi)加大(da)监管力度,促(cu)进消费者更(geng)好地遵守制度,营造良好的(de)烟(yan)草(cao)市场(chang)环境。

Schnorbus(1999 年(nian))②以美(mei)国烟(yan)草行业中(zhong)的四家公(gong)司(si)为例(li),即菲(fei)利浦·莫(mo)里(li)斯公(gong)司(si)、R.J. 雷(lei)诺士公(gong)司(si)(R.J. Reynolds)、布朗·威廉公(gong)司(si)(Brown & Williamson)和劳(lao)瑞拉德公(gong)司(si)(Lorillard),分(fen)析了美(mei)国烟(yan)草行业的寡头垄(long)断竞争(zheng)模(mo)式,提出(chu)了在消(xiao)费者吸烟(yan)诉求日益高(gao)涨的情况下,其它(ta)组(zu)织或个人(ren)进入(ru)烟(yan)草行业的概率(lv)几乎为零。

Chris Bickers(2006 年(nian))③研究(jiu)得出,开(kai)放烟草市(shi)场、取消专卖制度是中国的(de)必由之路,世界上(shang)绝(jue)大多(duo)数国家的(de)烟草市(shi)场已经完全放开(kai),美、英等(deng)国家更是组(zu)建了强大的(de)跨国烟草集团,在(zai)国际烟草市(shi)场中占据了很(hen)大份额。

Von Lampe(2012 年(nian))①对中国大陆 1975 年(nian)至 2010 年(nian)间的假烟(yan)(yan)生产经营活动(dong)进行(xing)了研究,发(fa)现在 20 世纪 90 年(nian)代后期,中国非法(fa)烟(yan)(yan)草产业(ye)开始从国内(nei)转向国外,大量国外名牌香烟(yan)(yan)的假冒品流到了国外黑市上(shang),这就使(shi)中国戴上(shang)了全球(qiu)假烟(yan)(yan)最大供应(ying)商的“帽(mao)子”。

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第 2 章(zhang) 核心(xin)概念和(he)理论基础


2.1 核(he)心概念

2.1.1 烟(yan)草和烟(yan)草专卖品

烟(yan)(yan)草,是(shi)茄(qie)科烟(yan)(yan)草属(shu)植物,原产于南(nan)美洲,在中国广为(wei)栽(zai)培(pei)(pei)。目(mu)前(qian)烟(yan)(yan)草的(de)(de)品(pin)种(zhong)(zhong)有(you) 66 个,但用(yong)来栽(zai)培(pei)(pei)食用(yong)的(de)(de)只有(you) 2 个:一(yi)个是(shi)红花(hua)(hua)烟(yan)(yan)草;另(ling)一(yi)个是(shi)黄花(hua)(hua)烟(yan)(yan)草。我(wo)国所栽(zai)培(pei)(pei)的(de)(de)烟(yan)(yan)草大部分是(shi)红花(hua)(hua)烟(yan)(yan)草。按照(zhao)各种(zhong)(zhong)烟(yan)(yan)草的(de)(de)栽(zai)培(pei)(pei)条件、品(pin)种(zhong)(zhong)特性(xing)、调制方法和主(zhu)(zhu)要用(yong)途(tu),烟(yan)(yan)草主(zhu)(zhu)要分成晾晒烟(yan)(yan)、烤(kao)烟(yan)(yan)、白肋烟(yan)(yan)、香(xiang)料烟(yan)(yan)、雪茄(qie)烟(yan)(yan)、黄花(hua)(hua)烟(yan)(yan) 6 类。其中,我(wo)国烤(kao)烟(yan)(yan)的(de)(de)产量(liang)(liang)约占全球烟(yan)(yan)草总量(liang)(liang)的(de)(de) 40%以上、占全国烟(yan)(yan)叶总产量(liang)(liang)的(de)(de) 80%以上,云南(nan)、河(he)南(nan)、贵州、山东等省是(shi)烤(kao)烟(yan)(yan)生(sheng)产大省。

然而,不是所有(you)的烟(yan)(yan)(yan)(yan)草都属(shu)于国(guo)家专(zhuan)(zhuan)卖品(pin),法定的烟(yan)(yan)(yan)(yan)草专(zhuan)(zhuan)卖品(pin)只有(you)卷烟(yan)(yan)(yan)(yan)、雪(xue)(xue)茄烟(yan)(yan)(yan)(yan)、烟(yan)(yan)(yan)(yan)丝、复烤烟(yan)(yan)(yan)(yan)叶、烟(yan)(yan)(yan)(yan)叶、卷烟(yan)(yan)(yan)(yan)纸、滤(lv)嘴棒、烟(yan)(yan)(yan)(yan)用(yong)丝束和烟(yan)(yan)(yan)(yan)草专(zhuan)(zhuan)用(yong)机械。烟(yan)(yan)(yan)(yan)草制品(pin)又专(zhuan)(zhuan)指卷烟(yan)(yan)(yan)(yan)、雪(xue)(xue)茄烟(yan)(yan)(yan)(yan)、烟(yan)(yan)(yan)(yan)丝和复烤烟(yan)(yan)(yan)(yan)叶四类。

也(ye)就是(shi)说,我们(men)常说的“烟草”是(shi)一(yi)个(ge)(ge)植(zhi)物(wu)学概(gai)念(nian)(nian),多用于烟草种植(zhi)领域;而“烟草专(zhuan)(zhuan)卖品(pin)”是(shi)一(yi)个(ge)(ge)法律概(gai)念(nian)(nian),只有属于上述九类,才是(shi)国家专(zhuan)(zhuan)卖专(zhuan)(zhuan)营(ying)的范畴。

2.1.2 烟(yan)草专卖

“专(zhuan)卖”,在我国(guo)古代(dai)称为“榷(que)酤”。“榷(que)”本义(yi)是(shi)指(zhi)一种(zhong)像(xiang)鹤颈(jing)那样又细又长的(de)(de)可以抬起放下的(de)(de)独木桥,是(shi)“专(zhuan)”的(de)(de)意(yi)思(si);“酤”,通“沽”,即买、卖的(de)(de)意(yi)思(si)。现代(dai)意(yi)义(yi)上(shang)的(de)(de)“专(zhuan)卖”,就是(shi)垄断经营的(de)(de)意(yi)思(si),是(shi)一种(zhong)经济管理体制(zhi),是(shi)由国(guo)家直接(jie)运用行(xing)政手段(duan)来管理生(sheng)产、经营专(zhuan)卖商品的(de)(de)企业及(ji)个人。

烟(yan)(yan)草(cao)(cao)专(zhuan)(zhuan)卖(mai)(mai)(mai),是(shi)指国(guo)(guo)(guo)(guo)家(jia)依法对烟(yan)(yan)草(cao)(cao)专(zhuan)(zhuan)卖(mai)(mai)(mai)品的(de)生(sheng)产、销售和(he)进出口等各(ge)个环节(jie)实行(xing)(xing)(xing)(xing)垄(long)断经营、统一管(guan)(guan)理的(de)制(zhi)度(du)。我国(guo)(guo)(guo)(guo)烟(yan)(yan)草(cao)(cao)专(zhuan)(zhuan)卖(mai)(mai)(mai)制(zhi)度(du)确(que)立的(de)是(shi)统一领(ling)导(dao)、垂直管(guan)(guan)理、专(zhuan)(zhuan)卖(mai)(mai)(mai)专(zhuan)(zhuan)营的(de)管(guan)(guan)理体(ti)(ti)制(zhi),由国(guo)(guo)(guo)(guo)务院(yuan)设(she)立全国(guo)(guo)(guo)(guo)烟(yan)(yan)草(cao)(cao)专(zhuan)(zhuan)卖(mai)(mai)(mai)行(xing)(xing)(xing)(xing)政主(zhu)管(guan)(guan)部门(国(guo)(guo)(guo)(guo)家(jia)烟(yan)(yan)草(cao)(cao)专(zhuan)(zhuan)卖(mai)(mai)(mai)局(ju))主(zhu)管(guan)(guan)全国(guo)(guo)(guo)(guo)烟(yan)(yan)草(cao)(cao)专(zhuan)(zhuan)卖(mai)(mai)(mai)管(guan)(guan)理工(gong)作,着眼于整(zheng)个烟(yan)(yan)草(cao)(cao)行(xing)(xing)(xing)(xing)业(ye)大政方针的(de)制(zhi)定(ding)与方向引导(dao);各(ge)地(di)(di)设(she)立省(sheng)级(ji)(ji)(ji)、地(di)(di)(市)级(ji)(ji)(ji)、县级(ji)(ji)(ji)烟(yan)(yan)草(cao)(cao)专(zhuan)(zhuan)卖(mai)(mai)(mai)局(ju),主(zhu)管(guan)(guan)本辖区(qu)烟(yan)(yan)草(cao)(cao)专(zhuan)(zhuan)卖(mai)(mai)(mai)管(guan)(guan)理工(gong)作,受上一级(ji)(ji)(ji)烟(yan)(yan)草(cao)(cao)专(zhuan)(zhuan)卖(mai)(mai)(mai)行(xing)(xing)(xing)(xing)政主(zhu)管(guan)(guan)部门和(he)本级(ji)(ji)(ji)人民政府的(de)双(shuang)重领(ling)导(dao),以(yi)上一级(ji)(ji)(ji)烟(yan)(yan)草(cao)(cao)专(zhuan)(zhuan)卖(mai)(mai)(mai)行(xing)(xing)(xing)(xing)政主(zhu)管(guan)(guan)部门的(de)领(ling)导(dao)为主(zhu)。其中,省(sheng)级(ji)(ji)(ji)局(ju)在本省(sheng)(自治区(qu)、直辖市)范围内统领(ling)全局(ju)、指导(dao)督促(cu)专(zhuan)(zhuan)卖(mai)(mai)(mai)管(guan)(guan)理工(gong)作,地(di)(di)(市)级(ji)(ji)(ji)局(ju)负责各(ge)项具体(ti)(ti)工(gong)作的(de)组织与管(guan)(guan)理,县级(ji)(ji)(ji)局(ju)具体(ti)(ti)开展行(xing)(xing)(xing)(xing)政执(zhi)法活(huo)动(dong)。

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2.2 理论基础(chu)

2.2.1 行政(zheng)规制(zhi)理论

“规(gui)(gui)(gui)(gui)(gui)制”是一个比较宽泛的(de)概念。卡恩(1970 年)通(tong)过经验观(guan)察认为(wei)(wei):规(gui)(gui)(gui)(gui)(gui)制的(de)实质(zhi)是政府(fu)命令(ling)对(dui)(dui)竞(jing)争(zheng)的(de)明显(xian)取代,作为(wei)(wei)一种基本的(de)制度(du)安(an)排,它企图维护良好的(de)经济绩效。日本学者(zhe)植(zhi)草(cao)益则认为(wei)(wei)“规(gui)(gui)(gui)(gui)(gui)制”就是“社会公(gong)(gong)共机构(gou)依照一定(ding)的(de)规(gui)(gui)(gui)(gui)(gui)则对(dui)(dui)企业的(de)活动进行(xing)(xing)限(xian)制的(de)行(xing)(xing)为(wei)(wei)”。爱尔兰都柏林(lin)(lin)大学法学院科林(lin)(lin) 斯科特教授(shou)在(zai)《Regulation, Governance and Law Addressing Current Challenges》一书中援引(yin)了塞尔兹尼克(ke)关于规(gui)(gui)(gui)(gui)(gui)制的(de)经典论说,即规(gui)(gui)(gui)(gui)(gui)制是“公(gong)(gong)共机构(gou)对(dui)(dui)那些社会群体(ti)重视的(de)活动所进行(xing)(xing)的(de)持续集中的(de)控(kong)制”。综上所述,行(xing)(xing)政规(gui)(gui)(gui)(gui)(gui)制是指在(zai)市场发挥决定(ding)性(xing)作用的(de)前提下,依据法律、法规(gui)(gui)(gui)(gui)(gui)规(gui)(gui)(gui)(gui)(gui)定(ding),对(dui)(dui)涉及公(gong)(gong)共利(li)益且通(tong)过市场机制难以合理解决的(de)事项,进行(xing)(xing)规(gui)(gui)(gui)(gui)(gui)范和制约的(de)一种综合性(xing)行(xing)(xing)政活动。

由(you)于吸(xi)烟(yan)(yan)(yan)(yan)(yan)不(bu)仅有(you)害(hai)本人(ren)身体健康,同时还会(hui)污染室内环境,造成(cheng)他人(ren)被动吸(xi)烟(yan)(yan)(yan)(yan)(yan),进而(er)消(xiao)耗更多医疗资源;且烟(yan)(yan)(yan)(yan)(yan)草(cao)(cao)(cao)(cao)制(zhi)(zhi)(zhi)品(pin)(pin)(pin)的(de)需求价格(ge)弹性(xing)小,尤其是对吸(xi)烟(yan)(yan)(yan)(yan)(yan)成(cheng)瘾的(de)消(xiao)费(fei)者(zhe)(zhe),很少会(hui)因为卷烟(yan)(yan)(yan)(yan)(yan)价格(ge)的(de)上(shang)升(sheng)就降低吸(xi)食的(de)需求;另外(wai),一些不(bu)法分子(zi)受烟(yan)(yan)(yan)(yan)(yan)草(cao)(cao)(cao)(cao)制(zhi)(zhi)(zhi)品(pin)(pin)(pin)高利(li)润的(de)驱使,非法从事假冒(mao)伪劣(lie)烟(yan)(yan)(yan)(yan)(yan)草(cao)(cao)(cao)(cao)制(zhi)(zhi)(zhi)品(pin)(pin)(pin)的(de)生产经营行(xing)(xing)(xing)(xing)(xing)(xing)为,严(yan)重损害(hai)了国家(jia)利(li)益(yi)和消(xiao)费(fei)者(zhe)(zhe)利(li)益(yi)。因此(ci),世界各国对烟(yan)(yan)(yan)(yan)(yan)草(cao)(cao)(cao)(cao)专(zhuan)卖品(pin)(pin)(pin)均(jun)实行(xing)(xing)(xing)(xing)(xing)(xing)了不(bu)同程度的(de)行(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)规(gui)制(zhi)(zhi)(zhi),主要有(you)四(si)种方式:一是严(yan)格(ge)管(guan)控烟(yan)(yan)(yan)(yan)(yan)草(cao)(cao)(cao)(cao)制(zhi)(zhi)(zhi)品(pin)(pin)(pin)的(de)生产环节,要求烟(yan)(yan)(yan)(yan)(yan)草(cao)(cao)(cao)(cao)制(zhi)(zhi)(zhi)品(pin)(pin)(pin)必(bi)(bi)须按计划组(zu)织生产,不(bu)得超计划执行(xing)(xing)(xing)(xing)(xing)(xing),而(er)且烟(yan)(yan)(yan)(yan)(yan)草(cao)(cao)(cao)(cao)制(zhi)(zhi)(zhi)品(pin)(pin)(pin)的(de)外(wai)包装上(shang)必(bi)(bi)须印(yin)有(you)一定(ding)面积(ji)的(de)警示语(yu);二(er)是限(xian)制(zhi)(zhi)(zhi)烟(yan)(yan)(yan)(yan)(yan)草(cao)(cao)(cao)(cao)宣传广告(gao),禁(jin)止公共场所吸(xi)烟(yan)(yan)(yan)(yan)(yan);三是对烟(yan)(yan)(yan)(yan)(yan)草(cao)(cao)(cao)(cao)产品(pin)(pin)(pin)征(zheng)以重税,实行(xing)(xing)(xing)(xing)(xing)(xing)“寓禁(jin)于征(zheng)”的(de)政(zheng)策(ce);四(si)是通过行(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)许可方式把好烟(yan)(yan)(yan)(yan)(yan)草(cao)(cao)(cao)(cao)市场准入(ru)关。我国的(de)烟(yan)(yan)(yan)(yan)(yan)草(cao)(cao)(cao)(cao)专(zhuan)卖管(guan)理制(zhi)(zhi)(zhi)度极为严(yan)格(ge),以上(shang)四(si)种行(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)规(gui)制(zhi)(zhi)(zhi)方式均(jun)已采用。在 2019 年(nian)国家(jia)卫生健康委员会(hui)牵头(tou)颁布的(de)《健康中国行(xing)(xing)(xing)(xing)(xing)(xing)动(2019-2030 年(nian))》中,还明(ming)确了控烟(yan)(yan)(yan)(yan)(yan)行(xing)(xing)(xing)(xing)(xing)(xing)动作为第四(si)个专(zhuan)项行(xing)(xing)(xing)(xing)(xing)(xing)动,到 2022 年(nian)和 2030 年(nian),要实现(xian) 15 岁以上(shang)人(ren)群吸(xi)烟(yan)(yan)(yan)(yan)(yan)率分别低于 24.5%和 20%的(de)目(mu)标,这一行(xing)(xing)(xing)(xing)(xing)(xing)动规(gui)划将我国控烟(yan)(yan)(yan)(yan)(yan)行(xing)(xing)(xing)(xing)(xing)(xing)动的(de)目(mu)标和手(shou)段推向(xiang)了一个新(xin)的(de)高度。

图 3-1 云南省烟草专卖局组织机构图

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第(di) 3 章 云南省(sheng)烟(yan)草专卖行政(zheng)执法(fa)现状分(fen)析..................................... 13

3.1 云(yun)南省烟草(cao)专卖行政执法体系架构 ............................ 13

3.1.1 云南省烟草专卖行(xing)政(zheng)执(zhi)法主(zhu)体(ti) ............................... 13

3.1.2 云南省烟草专卖(mai)行政执法对(dui)象(xiang) ................. 14

第 4 章 云南省烟草专卖(mai)行(xing)政执法中存在的问题(ti)及原因分析........................ 24

4.1 存在的主要问(wen)题 .................................. 24

4.1.1 烟草专(zhuan)卖行政执(zhi)法依据不健全 .......................... 24

4.1.2 烟草专卖执法(fa)手段相对落后 ..

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