烟草专卖品

第三条国家对烟草专卖品的生产、销售、进出口依法实行专卖管理，并实行烟草专卖许可证制度。

Article 3 The State shall , according to law , exercise monopoly administration over the production , sale , import and export of tobacco monopoly commodities , and production sale , import and export of tobacco monopoly commodities , and practice a tobacco monopoly license system .

第四十条走私烟草专卖品，构成走私罪的，依照关于惩治走私罪的补充规定追究刑事责任；

Article 40 Where the smuggling of tobacco monopoly commodities constitutes the crime of smuggling , the smuggler 's criminal responsibility shall be investigated in accordance with the Supplementary Provisions Concerning the Punishment of the Crimes of Smuggling ;

凡经营烟草专卖品进出口业务的企业，必须向国家烟草专卖局申领特种烟草专卖经营企业许可证。

Enterprises engaging in the import and export of monopolized tobacco must apply to the State Tobacco Monopoly Bureau for a special license for doing tobacco monopoly businesses .

走私烟草专卖品，数额不大，不构成犯罪的，由海关没收走私货物、物品和违法所得，可以并处罚款。

If the smuggling does not involve tobacco monopoly commodities in large quantities , thus not constituting the crime of smuggling , the smuggled commodities and articles as well as the illegal income derived therefrom shall be confiscated by the Customs , and as a fine may concurrently be imposed .

在有些国家烟草是政府的专卖品。

In some countries tobacco is a government monopoly .

第一条为实行烟草专卖管理，有计划地组织烟草专卖品的生产和经营，提高烟草制品质量，维护消费者利益，保证国家财政收入制定本法。

Article 1 This Law is enacted with a view to exercising tobacco monopoly administration , organizing the production and management of tobacco monopoly commodities in a planned way , improving the quality of tobacco products , safeguarding consumers ' interests and ensuring the national revenue .

烟草专卖行政管理制度是指各级烟草专卖行政主管部门，依法对烟草专卖品生产经营的各个环节进行行政管理的制度，是烟草专卖制度的有机组成部分，是其中不可或缺的主要因素。

Tobacco monopoly administration system means that the administrative authorities of tobacco monopoly at all levels administer all links of production and management of tobacco monopoly products under the law .