Cigarette for some people maybe play necessary role in their everyday life, some smoke for relaxation or releasing emotions, some smoke for expressing certain manliness or sex appeal, some merely because they alreay get into a habit of smoking. However, what about the people beside those smokers? Many people may agree that those who don't smoke do not have the obligation to receive secondhand smoke. Though some related laws already restrict the places for smokers, for futher decreasing the influence of secondhand smoke and public health governement should raise more taxes on the cigarette. The price of cigarette may hence rise, also it can reduce the customers' desire for purchasig cigatte as well as the produce of secondhand smoke directly or indirectly.
I. Introduction
1. The present situation of taxing cigarette
2. Lower taxation lowers the budget for anti-smoking
3. Use taxes to control cigarette consumption and smoking population
II. Tax and Health
1.The advantage of rasing taxes on cigarette
a. government finace
b. public health
c. extra budget for the protection of non-smoker
2. the healthy problem caused by smoking
a. lung cancer
b. heart disease
c. laryngo-carcinoma(喉癌)
d. apoplexy....
3. harm of secondhand smoke
a. increasing the chance of getting aspiratory disease
b. causing infant deformity while pregnancy
III. Policy on cigarette taxes
1. cigarette taxes and cigarette consumption
2. cigarette taxes and national insurance expense
3. cigarette taxes and government finance
IV. conclusion
1. the effective influence of raising cigarette taxes
2. consideration of pulic health
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