菲律宾改革烟酒消费税 税收有望增至514亿比索

　　菲律宾改革烟酒消费税 税收有望增至514亿比索

　　财政部表示，预计提议改革烟酒产品的消费税，将产生514.1亿比索的收入。

　　在来自财务部的一个文件中，财政部认为有必要推动酒类和烟草制品消费税的改革，以克服《9334共和国法》的缺陷。

　　财政部发布的报告估计，对烟酒产品采用统一和特定税率，将在2011年带来197亿比索的新增收入。

　　年度消费税将在2012年增至472.3亿比索，2013年增至514.1亿比索。

　　但是财政部声称，从2014年、2015年和2016年开始，消费税收入将分别下降到499.2亿比索、472.5亿比索和449.5亿比索。

　　财政部认为追求统一和特定税率的改革更好的理由如下：a）目的是确保烟酒消费税的改革保持同一方向；b）允许政府在以行业公司可以接受的不危及改革税收目标的方式调整消费税方面，有更大的灵活性；c）在管理确保向财政局提议的任何改变，不会危及改革的收入目标方面的改革上，单一法律更容易管理。

　　改革源于财政部指出的当前多层系统的弱点，易于把高价产品和高税收品牌的消费降级或者谎报为低价和低税收品牌，导致税收较低。

　　财政部强调，为了使税率与邻国如亚洲国家中消费税最低的菲律宾看齐，需要改革现行的消费税结构。

　　Reform of excise taxes on tobacco, alcohol seen to raise P51.4 billion

　　Manila Bulletin

　　Sunday, May 16

　　The Department of Finance (DoF) said that it expects up to P51.41 billion in revenue to be generated from the proposed reform for the excise tax on tobacco and alcohol products.

　　In a document from the DoF, the finance department believes it necessary to push for the passage of the reformed excise tax on alcohol and tobacco products to correct the weaknesses of the Republic act 9334.

　　Estimates released by the DoF showed that adopting a unitary and specific tax rate on tobacco and alcohol products would bring in fresh revenues of P19.7 billion in 2011.

　　The annual excise tax take would further increase by P47.23 billion in 2012 and P51.41 billion in 2013.

　　But the DoF said starting 2014, 2015 and 2016, revenues from excise tax would decline to P49.92 billion, P47.25 billion and P44.95 billion, respectively.

　　The DoF believes that pursuing the reform under the unitary and specific tax rate is better for the following reasons: a) serves the objective of ensuring that the same direction of reform is maintained for both the tobacco and alcohol excise taxes; b) allows greater flexibility on the part of government to restructure the exise taxes in such manner that is acceptable to the industry players without necessarily compromising the revenue objective of the reform; and c) a single bill is more manageable in terms of shepherding the reform to ensure that any proposed changes to the DoF proposal will not compromise the revenue objective of the reform.

　　The reform stemmed from what the DoF pointed out as weaknesses of the current multi-tiered system which is prone to downshifting/misreporting of consumption from high-priced and high-taxed brands to low-priced and low-taxed brands resulting in lower revenues.

　　The DoF emphasized that there is a need to reform the current excise structure in order to align tax rates with that of neighboring countries as the Philippines has the lowest excise tax rates among Asian countries.