奥驰亚支付9.71亿美元解决税收争议

　　奥驰亚支付9.71亿美元解决税收争议

　　美国最大的烟草公司奥驰亚集团于周二（6月1日）宣布，它将支付9.71亿美元来解决2000年到2003年的租赁交易税收纠纷。

　　分析家说，这个决定不足为奇。

　　“数字很大，但是符合预期，”摩根士丹利的烟草行业分析师阿德尔曼（David J. Adelman）在对投资者的一份分析报告中写道。该公司在提交给证券交易委员会的文件中公布了这个决定。

　　阿德尔曼说，奥驰亚先前向国税局支付了大约1.5亿美元来了结检查其1996-1999年的税收退还中的类似税收问题。他说，此前还披露它将面对2004年到2009年的大约9亿美元的另一笔税务负担。

　　“这笔现金缴纳的税款，和2006年的付款一样，是与联邦所得税相关质疑的‘常规’解决方式，”阿德尔曼先生在消息公布后写道。

　　占统治地位的万宝路卷烟品牌的制造商奥驰亚，在其提交的文件中表示，它仍然保留权利，旨在从国税局寻求退款或者对税收这就提起诉讼。国税局拒绝就此事发表评论。

　　奥驰亚称，将在第三季度付款，不会影响其2010年的盈利计划。

　　该公司的股票在纽约股票交易所收盘前最后15分钟下跌了0.84个百分点，每股为20.12美元。

　　税收问题，不仅仅是奥驰亚遇到的问题，还涉及到菲莫资本公司一些杠杆租赁的折旧问题。近年来，国税局对一些公司在某些非营利性和盈利企业之间的租赁交易中加速减税的决定提出质疑。

　　奥驰亚最近收购长岛铁路公路养护设施、荷兰污水处理厂和两个发电厂的权益交易，被联邦陪审团否决了。

　　位于弗吉尼亚州里士满的奥驰亚，去年销售额为236亿美元，利润达32亿美元。奥驰亚是菲利普莫里斯美国公司、制造干杯和哥本哈根品牌的美国无烟烟草公司、生产雪茄和斗烟的约翰·米尔顿和斯特·米歇尔酒屋的母公司。

　　奥驰亚是唯一一个支持美国食品及药物管理局管理烟草产品的大烟草公司。在美国，该行业面临着销量下降和高税收的局面，不过更高的价格产生了更高的利润。

　　Altria to Pay $971 Million to Resolve a Tax Dispute

　　New York Times

　　June 1, 2010

　　The Altria Group, the nation's largest tobacco company, announced on Tuesday that it would pay $971 million to resolve a tax dispute concerning leasing transactions in the years 2000 through 2003.

　　Analysts said the decision was not surprising.

　　"A big number, but expected," David J. Adelman, tobacco industry analyst for Morgan Stanley, wrote in a note to investors. The company made the announcement in a filing with the Securities and Exchange Commission.

　　Mr. Adelman said Altria previously paid about $150 million to conclude an Internal Revenue Service examination of its 1996-99 tax returns on a similar tax issue. He said it had also previously disclosed that it expected to face another tax liability of about $900 million for 2004 to 2009.

　　"This cash tax payment, just like the 2006 payment, is part of the 'normal' cadence of a federal income tax related challenge," Mr. Adelman wrote after the announcement.

　　Altria, makers of the dominant Marlboro cigarette brand, said in its filing that it still reserved the right and intended to seek a refund from the I.R.S. or to bring a legal action over the tax depreciation issue. The I.R.S. declined to comment.

　　Altria said the payment, to be made in the third quarter, would not affect its 2010 earnings guidance.

　　The company's stock dipped in the last 15 minutes of trading on the New York Stock Exchange to close down 0.84 percent at $20.12 a share.

　　The tax issue, not unique to Altria, concerns depreciation of some leveraged leases at the Philip Morris Capital Corporation. In recent years, the I.R.S. has challenged the decisions of some companies to accelerate tax deductions on certain leasing transactions between nonprofit and profit-making entities.

　　Altria recently lost a federal jury decision on the issue over its acquisition of interests in a Long Island Rail Road maintenance facility, a Dutch wastewater treatment plant and two power plants.

　　Altria, based in Richmond, Va., made a $3.2 billion profit on sales of $23.6 billion last year. It is the parent company of Philip Morris USA; U.S. Smokeless Tobacco, makers of Copenhagen and Skoal; John Middleton, makers of cigar and pipe tobacco; and Ste. Michelle Wine Estates.

　　Altria has been the only major tobacco company to support Food and Drug Administration regulation of tobacco products. The industry has faced declining volumes and higher taxes in the United States, yet higher profits with higher prices.