以下文章来源于新潮沉思录 ，作者潮思 新潮沉思录 . 新潮沉思录 本文来自微信公众号： 新潮沉思录 ，作者：邓铂鋆，题图来自：视觉中国 在网络空间上，我们经常看到这样的诡辩手段："你说国家做了A是为了老百姓好，B的问题就不存在 么？国家真这么好心，为什么不解决B？"最近，禁毒议题在社交平台上激烈讨论，一位"话题制造 者"成功地提供了一个话题。 笔者认为，这类表述是一种常见的滑坡谬误 （Slippery slope） ：指通过夸大事件链中每个因果关系 的强度，将可能性转化为必然性，最终得出不合理结论的逻辑错误 。其核心特征在于假设事件A发 生后会引发B、C直至Z的连锁反应，并以此否定A的合理性，但实际推论环节常缺乏充分证据支持。 借此机会，我们今天谈谈成瘾品的合法与非法的界限。 三大合法成瘾品 成瘾是人类社会中存在的一种历史悠久的现象，五千年前的人类就已经开始使用酒精、鸦片、大麻等 成瘾物质。现代社会的成瘾包括了物质成瘾 （如药物、毒品、烟酒） 和行为成瘾 （如赌博、沉迷网 络与手机） 。 成瘾品是一个中性概念，它既包括在合理使用的前提下危害可控的医疗用途药物，也包括非医疗用途 的麻醉品和提神物质。人们根据成瘾 ...

人民财讯12月29日电，财政部、税务总局发布关于广告费和业务宣传费支出税前扣除有关事项的公告， 一、对化妆品制造或销售、医药制造和饮料制造(不含酒类制造)企业发生的广告费和业务宣传费支出， 不超过当年销售(营业)收入30%的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。 三、烟草企业的烟草广告费和业务宣传费支出，一律不得在计算应纳税所得额时扣除。 四、本公告自2026年1月1日起至2027年12月31日止执行。《财政部税务总局关于广告费和业务宣传费支 出税前扣除有关事项的公告》(财政部税务总局公告2020年第43号)自2026年1月1日起废止。 二、对签订广告费和业务宣传费分摊协议(以下简称分摊协议)的关联企业，其中一方发生的不超过当年 销售(营业)收入税前扣除限额比例内的广告费和业务宣传费支出可以在本企业扣除，也可以将其中的部 分或全部按照分摊协议归集至另一方扣除。另一方在计算本企业广告费和业务宣传费支出企业所得税税 前扣除限额时，可将按照上述办法归集至本企业的广告费和业务宣传费不计算在内。 ...

土耳其政府正在计划在2026年对关键商品和服务(包括车用燃料)实施小幅加税，这是政府为帮助央行遏 制通胀所采取的最新举措。据媒体报道称，不愿具名的知情人士透露，土耳其政府官员预计将把燃料相 关税费和受管制价格的上调幅度控制在与货币当局明年通胀目标一致的水平，旨在帮助央行实现明年底 16%的通胀目标。 土耳其财政与金融部未立即回应置评请求。 知情人士表示，通常在每年第一周内正式公布的半年度税收措施将显示，汽油和柴油的税费涨幅将低于 法律法规所指示的幅度，意味着增速将更为温和。此举凸显埃尔多安领导的土耳其政府承诺帮助土耳其 央行央行实现其到2026年末将通胀从上月的逾31%大幅降至16%的下一年年度锚定目标。 2025年年初的上调幅度也略低于该测算公式所暗示的水平，因为土耳其当局试图抑制价格压力。 新一年的措施还将针对所谓的"受管制价格"，即所有由政府和监管机构直接设定或影响的商品与服务。 包括烟草、酒精饮料以及能源均属于这一类别。 土耳其财政与金融部长Mehmet Simsek上月表示，部分税费的上调将以目标通胀为依据，而不是以 25.5%的重估率为数据依据——后者是一项与生产者价格通胀趋于一致的指标。 根据土 ...

Core Viewpoint - The State Council has issued an opinion aimed at combating illegal activities related to tobacco, including counterfeiting, smuggling, and sales, to purify the tobacco market and protect national interests and consumer rights [1][2]. Group 1: Measures Against Illegal Tobacco Activities - The opinion emphasizes the need to strengthen international cooperation to combat the smuggling of counterfeit Chinese tobacco brands and illegal tobacco entering China [1]. - It calls for enhanced law enforcement collaboration at sea and land to effectively target tobacco smuggling activities [1]. - The opinion mandates comprehensive management of tobacco issues at land borders and ports, strictly prohibiting various forms of tobacco smuggling [1]. Group 2: Domestic Enforcement and Regulation - The opinion requires a crackdown on domestic illegal tobacco activities, including the disruption of the supply chain for counterfeit tobacco materials and machinery [2]. - It highlights the need for strict regulation of e-cigarettes and illegal production, wholesale, transportation, and sales of tobacco products [2]. - The opinion stresses the importance of establishing a vertical management system for the tobacco industry and improving inter-departmental enforcement mechanisms [2]. Group 3: Responsibilities and Oversight - The opinion emphasizes that local governments and relevant departments must take the issue of combating illegal tobacco activities seriously and fulfill their regulatory responsibilities [2]. - It calls for a comprehensive approach to ensure that all tasks and measures related to combating illegal tobacco activities are effectively implemented [2].

Core Viewpoint - The State Council of China has issued a series of targeted policies to combat illegal activities related to tobacco, including counterfeiting, smuggling, and sales, aiming to purify the tobacco market and protect national interests and consumer rights [1][2]. Group 1: Measures Against Illegal Tobacco Activities - The policies emphasize the need to combat the smuggling of counterfeit tobacco products from abroad, enhancing law enforcement collaboration with other countries to address the issue [1]. - There will be a focus on breaking the supply chain of counterfeit tobacco materials and machinery, preventing the spread of counterfeit tobacco production [2]. - The regulations will also target illegal storage, transportation, and sales of tobacco products, including a crackdown on online sales of illegal tobacco [2]. Group 2: Strengthening Regulatory Framework - The policies call for the establishment of a vertical management system within the tobacco industry, improving inter-departmental enforcement mechanisms [2]. - There will be an emphasis on enhancing the professionalism and standardization of law enforcement teams to ensure effective regulation [2]. - Local authorities and relevant departments are urged to take responsibility for combating illegal tobacco activities, ensuring that all measures are effectively implemented [2].

研究报告 Research Report 19 Dec 2025 东南亚必需消费 & 可选消费 Southeast Asia Staples & Discretionary 东南亚消费行业 11 月跟踪报告：通胀温和且分化，多数消费跑输指数 Moderate, Uneven Inflation; Most Consumer Sectors Underperform the Index [Table_yemei1] 观点聚焦 Investment Focus [Table_Info] 市盈率 P/E 股票名称 评级 目标价 PE(2025E) PE(2026E) 资料来源： Factset, HTI 80 100 120 140 160 HAI Southeast Asia Staples HAI Southeast Asia Discretionary MSCI China Related Reports 东南亚消费行业 10 月跟踪报告：通胀温和且分化，消费需求结构性改善 Inflation Moderate and Differentiated; Consumption Structurally Impr ...

中新网昆明12月18日电 (黄兴鸿)18日，一场聚焦云南特色消费品促销与产业升级的选品对接会在昆明启 动。活动汇聚食品工业企业、电商平台、网络达人等多方力量，旨在通过"线上+线下"融合模式，拓 宽"云品"销售渠道，提升"云南制造"的市场竞争力。 "我们的佤味鸡脚、杂烩等系列食品于2020年推出，以线上交易为主，当年销售额仅2万元，而今年截至 目前销售额已超2亿元，产品销往全国及缅甸、老挝。"来自云南省普洱市西盟佤族自治县的参展商杨加 一介绍，政府对"云品出滇"支持力度很大，计划明年在昆明开实体店，并不断拓展海外市场。 近年来，云南鼓励"云品出滇"，云南省商务厅持续赋能农产品对外贸易，2025年从基地备案、国际认 证、境外品牌推广、国际市场开拓、批次检验、贸易融资贴息、流动资金贷款等9个方面给予政策支 持。今年前11个月，农产品出口达181.3亿元，同比增长4.5%，出口额居中西部第一位，产品销往132个 国家和地区。其中鲜切花、咖啡、烟草、葡萄出口额居全国第一；近年来，蓝莓、鲜樱桃、鲜切花等增 速较快。 未来一年，云南将陆续开展企业转型培训、电商人才实训等活动；计划推动50家规上企业完成数字化转 型升级，并培 ...

Core Viewpoint - The article discusses the Chinese government's recent issuance of the "Opinions on Comprehensive Crackdown on Illegal Tobacco Activities," which outlines a series of targeted policy measures to address issues such as tobacco counterfeiting, smuggling, and illegal sales, aiming to purify the tobacco market environment and protect national interests and consumer rights [1][2]. Group 1: Measures Against Illegal Tobacco Activities - The government emphasizes the need to combat the overseas production and smuggling of counterfeit tobacco products, enhancing law enforcement collaboration with relevant countries to tackle illegal tobacco entering China [1]. - There is a focus on strengthening land and maritime law enforcement coordination to effectively target tobacco smuggling activities, including comprehensive management of border and port issues related to tobacco [1]. - The article highlights the importance of controlling risks associated with transportation tools and international mail to prevent tobacco smuggling through these channels [1]. Group 2: Domestic Crackdown on Tobacco Violations - The "Opinions" call for a rigorous crackdown on domestic illegal tobacco activities, including severing the supply chain for counterfeit tobacco materials and machinery [2]. - It stresses the need for strict enforcement against illegal storage, transportation, and sales of tobacco products, including online sales [2]. - The article mentions the regulation of electronic cigarettes and the prohibition of unauthorized production and sale of tobacco-related products, including nicotine pouches and similar items [2]. Group 3: Support and Enforcement Mechanisms - The government aims to enhance the vertical management system within the tobacco industry and improve inter-departmental law enforcement collaboration [2]. - There is a push for the professionalization and standardization of law enforcement teams to strengthen the crackdown on illegal tobacco activities [2]. - The article underscores the importance of local authorities and relevant departments taking responsibility for enforcing these measures and ensuring effective implementation [2].

Core Viewpoint - The State Council has issued an opinion aimed at combating illegal activities related to tobacco, including counterfeiting, smuggling, and sales, to purify the tobacco market and protect national interests and consumer rights [1][2]. Group 1: Measures Against Illegal Tobacco Activities - The opinion emphasizes the need to combat overseas counterfeiting and smuggling of tobacco products, enhancing law enforcement collaboration with relevant countries to address counterfeit Chinese tobacco brands [1]. - It calls for strict measures against various forms of tobacco smuggling, including maritime and land-based operations, and emphasizes the need for comprehensive management of tobacco-related issues at borders and ports [1]. - The opinion also highlights the importance of controlling risks associated with transportation tools and international mail to prevent smuggling activities [1]. Group 2: Domestic Enforcement and Regulation - The opinion mandates a crackdown on domestic illegal tobacco activities, including the disruption of supply chains for counterfeit tobacco materials and machinery [2]. - It stresses the need for strict regulation of e-cigarettes and illegal tobacco products, including those resembling traditional tobacco products, and calls for the prohibition of unauthorized production and sales of tobacco-related items [2]. - The opinion outlines the necessity of strengthening the tobacco industry's vertical management system and enhancing the connection between administrative enforcement and criminal justice [2]. Group 3: Responsibilities and Coordination - The opinion emphasizes the importance of local authorities and relevant departments taking responsibility for combating illegal tobacco activities, ensuring that all measures are effectively implemented [2]. - It calls for a comprehensive approach to ensure that all tasks related to combating illegal tobacco activities are well-coordinated and executed [2].

Core Viewpoint - The article discusses the State Council's recent issuance of the "Opinions on Comprehensive Crackdown on Illegal Tobacco Activities," which outlines targeted policy measures to address issues such as tobacco counterfeiting, smuggling, and illegal sales, aiming to purify the tobacco market environment and protect national interests and consumer rights [1][2]. Group 1: Measures Against Illegal Tobacco Activities - The Opinions emphasize the need to combat overseas counterfeit tobacco and smuggling, enhancing law enforcement collaboration with relevant countries to tackle counterfeit Chinese tobacco brands and illegal tobacco entering China [1]. - It calls for strengthened enforcement against various forms of tobacco smuggling, including maritime and land border operations, and comprehensive management of tobacco-related issues at special zones [1]. - The document highlights the importance of risk control in international transport and postal services to prevent tobacco smuggling through these channels [1]. Group 2: Domestic Crackdown on Tobacco Violations - The Opinions mandate a rigorous crackdown on domestic illegal tobacco activities, including the disruption of supply chains for counterfeit tobacco materials and machinery [2]. - It specifies the need for strict regulation of illegal storage, transportation, and online sales of tobacco products, as well as enhanced oversight of electronic cigarettes and similar products [2]. - The document also prohibits the unauthorized production and sale of tobacco-related products, emphasizing the need to combat illegal manufacturing and sales of products resembling tobacco [2]. Group 3: Support and Enforcement Mechanisms - The Opinions propose strengthening the vertical management system within the tobacco industry and improving inter-departmental enforcement collaboration [2]. - It stresses the importance of professional law enforcement capacity building and the need for strict, standardized, and fair enforcement practices [2]. - The document calls for local authorities and relevant departments to take responsibility for combating illegal tobacco activities, ensuring that all measures are effectively implemented [2].