| Over the past more than two decades'implementation of tobacco monopoly system in our country, the administrative law enforcement on tobacco monopoly has made certain achievements. However, with the development of times, there are many aspects that are not satisfied either in the theory of law or in the practice. In addition, the administrative law enforcement on tobacco monopoly, in relation to other administrative law enforcement, has its own uniqueness and professionalism. Therefore, the administrative law enforcement on tobacco monopoly has always become the vacuum area in the theoretical circle.According to the introduction of relevant theories about the tobacco monopoly and the administrative law enforcement, this paper totally and thoroughly analyzes the advantages and disadvantages of the tobacco monopoly system as well as its existing problems. It also shows the way of improvement by means of referring to the foreign experiences and integrating the current situation. The paper first introduces the relevant theories about the tobacco monopoly and the administrative law enforcement, and summarizes the relevant theories of the administrative law enforcement on tobacco monopoly, so as to highlight the research theme and key point of this paper. In the third chapter, it analyzes the advantages and disadvantages of the administrative law enforcement on tobacco monopoly in our country. The advantages mainly include: it adapts to the specificity of tobacco, it is in favor of the tobacco industry regulation, it guarantees a certain amount of fiscal revenue and so on. The disadvantages mainly include:it leads to the irrational internal system, the serious phenomenon of local protection, the incomplete and unpolished tobacco monopoly legal system, the disorder of the main body of law enforcement, not in place of the legal advocacy, the poor quality of law enforcement officers and so on. In the fourth chapter, taking Turkey, Japan and the United States for example, it introduces different types of the administrative law enforcement on tobacco monopoly and analyzes the influences to our country's administrative law enforcement on tobacco monopoly after the entry into the WTO as well as the influences from our country's presented Scientific Concept of Development and Two Topmost perspectives to our country's administrative law enforcement on tobacco monopoly. Through the analyses above, it finally comes up with the measures of improving the administrative law enforcement on tobacco monopoly in our country. |
