论烟草捐赠是否应该被禁止

On Whether Tobacco Donation Should Be Banned

摘要: 烟草企业通过慈善捐赠的方式出现在大众视野的这一行为，其目的究竟是慈善还是营销？通过对烟草捐赠现状的考察，本文提出烟草捐赠应在慈善法中被明示禁止的理由，同时结合国内外优秀实践经验提出烟草企业承担社会责任的方式。

Abstract: Tobacco enterprises appear in the public eye through the way of charitable donation; which is the purpose: charity or marketing? Through the investiga-tion of the present situation of tobacco donation, this paper puts forward the reasons why tobacco donation should be expressly prohibited in the charity law, and puts forward the ways for tobacco enterprises to assume social responsibility based on the excellent practical experience at home and abroad.