对烟酒产品贴花征税是为防止烟酒产品偷逃税而采取的一种有效措施。本文通过对美国一些州的具体征税办法和所取得的成功经验的介绍,结合我国对烟酒征收消费税现状的分析,为我国治理烟酒偷逃税问题提供借鉴。 The application of decal tax on tobacco products is an effective measure to prevent tax evasion on tobacco and alcohol products. Based on the introduction of the specific taxation methods and the successful experiences gained by some states in the United States and the analysis of the status quo of the consumption tax levied on tobacco and alcohol in our country, this article provides references for our country to handle the tax evasion and tax evasion.