Cigarettes will rise in price
- Sergey Ivanovich, one of the most essential sources of budgetary incomes - excises. At the same time their any change disturbs not only manufacturers that is clear, but also those who is responsible for formation of a tax policy of the state. Why?
- Excises on such goods as gasoline, beer, vodka, cigarettes, carry out double function: fiscal for treasury and regulating for the consumer, providing price availability to it of production of certain quality. For this reason it is necessary to approach to any changes of excises frostily. After all behind seeming simple and fast increase in gathering from their increase it is possible to miss probability of the big losses in the long term.
to Raise excises it is necessary so that, on the one hand, not to kill a consumer demand, and with another not to provoke a shadow turn podaktsiznyh the goods. Remember, how having broken in due time fire wood with excises, we have received in exchange domination of the market false gasoline and palenoj vodka. And behind it not only treasury straight losses, but also the raised risk of security and to health of citizens, elimination of consequences that besides increases budgetary expenses. So the state at any changes in excise sphere should shrived a medical principle “ do not do much harm “.
- And here with the tobacco excise have, seemingly, done much harm. Almost decade it at us gathered absolutely, remaining the most collected tax in the country. Following the results of the past year treasury for the first time it nedobrala...
- Yes, and at once nedobrala on some billions roubles to planned as the check of Audit Chamber of the Russian Federation spent at the desire of deputies has revealed. Last believes that a shortage - result of the combined rate of the excise on realisation of tobacco products which from the beginning of 2003 has replaced before completely itself justifying so-called specific system. After all unlike it the innovation allows manufacturers of cigarettes to underestimate the size of deductions at the expense of transfer pricing. About what, by the way, I and my colleagues on committee in good time warned.
- That is your forecast has proved to be true?
- Unfortunately. But let`s look to begin with that on what has exchanged. So, since last year we have refused specific system of collection of excises from cigarettes, on - former, by the way, operating concerning all other podaktsiznyh the goods - gasoline, vodka and etc. the Specific excise is the fixed rate in roubles for a physical unit of production. So, the sum varied from their kind was raised from each thousand tobacco products. Simple system, easy in administration, ideal from the point of view of budgetary incomes. Nevertheless this specific system have replaced combined: the fixed rate plus of 5 percent from wholesale price - so-called advalornaja a part.
And after all meanwhile within the limits of going tax reform we practically by all kinds of the goods have refused or from advalornoj a component, or the excises expressed in percentage of cost. For example, have refused on a broader scale excises on jewels, on natural gas. From advalornogo the tax to PETROLEUM PRODUCTS realisation have passed to the fixed rates for product ton. Such system is simple and for administration by the state, and for calculations of the tax bearer. Especially in the conditions of actually voluntariness in payment of taxes at us when the tax bearer, being guided by the corresponding chapter of the Tax code, itself counts the deductions and pays them in the necessary term, and the tax inspector only checks correctness of calculation and timeliness of payment.
- Than it is bad for treasury advalornyj percent which, logically, should increase its incomes in natural expression?
- So also was, dance it from fixed roznitsy. In a binding to cost price it only provokes the manufacturer to lower its full size to reduce deductions in the budget. How? The manufacturer underestimates cost price and sells on it production affilirovannym to structures. And real cost “ beats off “ price extra charges on each of following links of a trading chain. As check of activity by Audit Chamber of the Russian Federation of some the tobacco companies has revealed.
Why, say, we have refused percent in the mentioned excises on PETROLEUM PRODUCTS? Yes because them was not to collect from - for transfer pricings. Inspectors zaparivalis, and incomes were not.
- Nevertheless supporters of the mixed system suggest to save not simply it, but even to increase its percentage component, referring thus to practice of the EU countries...
- Yes, really, the mixed system there operates. But thus gathering are reached not for the bill advalornoj parts, and for the bill just the fixed rate (and it there makes a considerable part of excises) that is raised automatically and which provides to treasury the guaranteed minimum of incomes. Besides, the percent there undertakes from a street price, instead of with holiday, as at us. On each pack of cigarettes, in whatever place it was on sale, - the price list.
- But lobbyists of an innovation like not to take away any more for a basis a street price. .
- And how? To licence retails? We not in the USSR with its price decrees yes belts and with state monopoly for tobacco manufacture. And without it at our distances and thousand tobacco stalls to supervise street prices it is unreal.
- a leah Really advalornyj the tax deprives of the manufacturer of stimulus to raise quality of production?
- Judge. Already now such tax leaves for nothing manufacturers of better, that is higher under production cost price. And in the long term can affect deterioration of consumer properties of smoking products as a whole. After all if the tax undertakes from the cost, what sense to the manufacturer to be spent for improvement of quality of production?
World practice says, by the way, that it is necessary to stimulate release of qualitative expensive cigarettes for the bill including decrease in a share of taxes in their price - that people could buy them. And on the contrary - to struggle with release of cheap low-grade tobacco, especially unhealthy.
- One more argument in favour of the mixed system - protection of the home producer of tobacco products mainly to average and below the price categories most responding present solvency of our mass smoker...
- Anything to itself argument! In - the first, smoking not is a vital condition for the person. On the contrary, the state problem in that also consists, that its citizens as less as possible smoked. And those who without it well cannot in any way, would smoke that though as - that reduces the basic risks for health which in more expensive products all - taki is less. In - the second, about “ the “ or “ strangers “ it is possible to speak only in a context of the goods made at us, or delivered to us on import, but in any way from the point of view of the taxation of the enterprises operating in our country.
All tobacco factories to whoever they belonged, work in our territory, give to our citizens workplaces and equally all established taxes pay. Other question where dividends on profit of the companies at which shareholders - worldwide leave. So, I think, all underlying reason in it. A leah it is necessary to us in it vstrevat, trying to load with tax laws changes one at the expense of others? Want to solve competition questions - solve them in the market. To the state allow to build the taxation in interests of development of economy and increase of welfare of the citizens and security of their health.
reform Going at us urged to simplify tax system, to lower expenses for its administration. Advalornyj the element in the excise increases them, creates additional problems. The tax system should not push the tax bearer to apply the scheme, let and legal, on minimisation of the deductions. The system stimulating inflow of taxes in the budget, instead of provoking leaving from them is necessary to us.
- a leah Can be indexation of the tobacco excise a regulator of that budget incomes grew, and the number of smokers decreased?
- it is not simple can - it is obliged. Actually, excises, without dependence from a way of their gathering, are indexed at us regularly on a rate of inflation - that the budget was financed, proceeding from the prices developing in the market. For tobacco products, in my opinion, this indexation it is possible and it is necessary to spend over actual inflation. That, by the way, the government constantly also offers. We will tell, this year it has offered proindeksirovat almost all excises on a rate of inflation in 8 percent, on cigarettes with the filter - almost for 17 percent, and on cigarettes without the filter and a cigarette - for 30 percent. That, in my opinion, fairly. Besides growth of budgetary incomes indexation advancing inflation will constrain availability of these goods that as a result will brake growth of potential smokers. First of all among teenagers.
the Budget the budget, but we have not the right to ignore the strategic policy of the state on restriction of smoking of the citizens. The pack of cigarettes of a trip by a tram should not cost cheaper. So cigarettes will rise in price in process of growth of national economy and welfare of its citizens. By the way, and EU the norm on price control to cigarettes is accepted, there, in Europe, the instruction that the excise cannot be less than 60 euros for 1000 pieces of cigarettes, from here and dearness of cigarettes in the EU countries is accepted.
- So we will return to former system?
- At least, leaning now and against Audit Chamber conclusions, we once again will discuss in more details a today`s situation with excises on tobacco products. Is more useless to parliament to allow to develop at the expense of the state treasury to the selected manufacturers.