煙草在線據(jù)金融期刊報道編譯　　議會預(yù)算委員會已經(jīng)提議，實施一項先前計劃的上調(diào)煙草產(chǎn)品的消費稅計劃，不是分兩個階段進行，而是在一個階段內(nèi)進行，不是在2013年，而是在今年。不過，提高的幅度，并不會如此前計劃的那么高。

　　根據(jù)議會網(wǎng)站上對修正案提案的解釋，為了避免消費價格過度增長并降低黑市更加鞏固的風(fēng)險，增稅是有必要的。

　　該計劃是把卷煙的消費稅每千支提至12500福林，而不是之前計劃的13700福林。稅收將為零售價格的31%，但不低于每千支24920福林。

　　消費稅將為雪茄和小雪茄零售價格的28.5%，以及細切煙草的52%，但至少它將使每公斤的消費稅“僅”提高12460福林，而不是14650福林。

　　其他有煙煙草產(chǎn)品的消費稅將為零售價格的32.5%，不是它設(shè)定的每公斤14,650福林，而是每公斤12,460福林。

　　這些變化將在2012年12月1日生效，所以它們將會對今年的預(yù)算產(chǎn)生額外的收益。最初，計劃分兩個階段提稅，分別在2013年1月1日和5月1日。

　　考慮到匈牙利內(nèi)閣在明年的預(yù)算中必須填補6000億福林的巨大財政赤字，略低于最初提議的消費稅上調(diào)幅度的這個提案，相當(dāng)令人驚訝。

Hungary To Up Excise Tax On Tobacco In A Single Step And Already In 2012

　　Parliament's budget committee has proposed to carry out a previously planned excise tax hike on tobacco products not in two but in a single phase, and not in 2013 but already this year. The rate, however, would not be raised as much as previously planned.

According to the explanation of the amendment proposal on the website of Parliament, the tax hike is necessary to avoid an excessive increase in consumer prices and mitigate risks of the black market gaining a stronger foothold.

　　The plan is to up the excise tax on cigarette to HUF 12,500 per 1,000 cigarettes instead of HUF 13,700 planned previously. The levy would be 31% of the retail price but no less than HUF 24,920 per 1,000 units.

　　The excise tax is to be 28.5% of the retail price on cigars and cigarillos, and 52% on fine-cut tobacco, but at least it would be raised "only" to HUF 12,460 per kilogram instead of HUF 14,650.

　　The excise tax on other smoking tobacco would be 32.5% of the retail price but instead of HUF 14,650 it would be set at HUF 12,460 per kilogram.

　　The changes are to enter into effect as of 1 December 2012, so they will generate additional revenues for the budget already this year. Originally, the tax raise would have been carried out in two phases, on 1 January and 1 May 2013.

　　This proposal, i.e.a smaller-than-planned excise tax hike compared to the original proposal, is quite a surprise considering that the cabinet has to fill a massive HUF 600 bn hole in next year's budget. Enditem