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编者按：这篇文章的作者所面临的困惑，实际上是一些地区“卷烟型”经济面临的困境。过去许多小烟厂靠地方减免税支撑着，尽管减了不少税，但烟厂提供的财政收入仍较一般的工业要高不少。而且基于当时财政包干的体制，其产值税负率高的问题并不突出。新税制及分税制实施后，取消了减免税，税负大幅度上升，本应现实税收增加，但因为小烟厂遍地开花，整体水平和效益（税负率）不断下降，所以有税收不上来，形成大量欠税，正如作者所说入库率仅为２／３左右，致使地方财政和企业及税务机关都很被动。如何解决这个问题，本文作者提出了自己的建议，然而是否可行，其他类似地区是否还有新的思路，希望参与讨论。
Editor’s note: The confusion facing the authors of this article is in fact the dilemma facing some of the “cigarette-type” economies in the region. In the past, many small tobacco factories were supported by local tax relief. Despite the reduction in taxes, the tobacco factories still provided more revenue than the average industry. Moreover, the issue of high tax rate of output value did not stand out on the basis of the system of financial undertakings at that time. After the implementation of the new tax system and the tax sharing system, the tax relief was abolished. The tax burden has risen sharply. This should actually increase the tax revenue. However, since the small tobacco factories are blooming everywhere, the overall level and efficiency (tax burden rate) have been declining. A large amount of tax arrears, as the author said storage rate of only about 2/3, resulting in local finance and corporate tax authorities are very passive. How to solve this problem, the author put forward his own suggestion, but whether feasible, other similar areas whether there are new ideas, hoping to participate in the discussion.