煙草在線據《悉尼先驅早報》報道編譯　　免稅零售商說，在機場出售卷煙將沒有什么意義了，因為澳大利亞聯邦政府做出的修改允許帶入境的免稅卷煙數量的決定，使得儲存卷煙變得太昂貴了。
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　　零售商委托會計師事務所德勤所做的模型設計也指出，政府提供的關于從這項措施中將會獲取多少稅收的數字被擴大了。
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　　德勤公司制作的模型還得出結論：“繼續零售含稅煙草產品從根本上與免稅零售模式是不一致的，此外各種煙草銷售現行法律與展示限制措施都阻礙了銷售。”
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　　預算的文件顯示，由于澳大利亞政府決定從9月1日開始，將允許攜帶入境的免稅卷煙從250支減少至50支，澳大利亞政府預計在4年時間內收獲6億美元。
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　　機場的卷煙銷售占所有卷煙銷售的0.45%。就實行煙草平裝——一項澳大利亞政府稱將有助于降低吸煙率的行動——澳大利亞政府與煙草業一直爭論不休。
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　　但零售商稱，在希望籌集到的收入金額方面，澳大利亞政府野心太大了，它們說，在4年時間內，這些收入總計將達到2億美元。
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　　免稅零售商預計政府會開展進一步的行動，像2010年的Henry稅務審核中所提議的那樣，要么徹底禁止帶入卷煙，要么將允許帶入境的卷煙降低至每人25支。
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　　審核稱，免稅卷煙破壞了煙草產品的征稅，減少準予帶入境的卷煙數量是政府增加收入的一個輕松方法。
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　　如今，零售商說，減少準許帶入境的卷煙數量意味著不值得儲存卷煙。
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　　澳大利亞免稅品協會執行理事Steven Clark說：“相對于其他產品，卷煙的稅非常多。”
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　　“煙草和酒精是煙稅高于10%的兩個產品。如果你出售繳稅物品，那你幾乎就是在污染自己的商店。如果你是在免稅環境當中，你是看不到繳稅產品的。人們為什么要買繳稅產品呢？”
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　　財政部的發言人Wayne Swan說，這個決定不是輕率做出的。
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　　這名發言人說：“在非常艱難的預算里，繼續為卷煙補貼巨額的稅收是不公平的做法。”
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　　“允許帶入境免稅商品最有益于那些經常在國際上飛來飛去的人，但它不是減輕生活成本壓力的最佳方式。”

Australia: Duty-free Cigarettes in Crash Mode

Jun 3, 2012
Sydney Morning Herald (au)

　　Duty-free retailers say there will be no point selling cigarettes in airports any more because the federal government's decision to change the duty-free allowance makes them too expensive to stock.

　　Modelling commissioned by the retailers from the accounting firm Deloitte also claims the government's figures on how much revenue it will reap from the measure are inflated.

　　"Continuing to retail tax-inclusive tobacco products would be fundamentally incongruous with the duty-free retailing model, in addition to various practical impediments largely stemming from the existing regulatory and display restrictions around tobacco sales," the Deloitte modelling concluded.

　　The budget papers show the government is expecting to reap $600 million over four years as a result of its decision to reduce the duty-free allowance from 250 cigarettes to 50 from September 1.

　　Cigarette sales at airports represent 0.45 per cent of all cigarette sales. The government is locked in a dispute with the industry over the plain packaging of tobacco products, a move it says will help lower smoking rates.

　　But the retailers claim the government is too ambitious in the amount of money it is hoping to raise, saying the revenue would amount to about $200 million over four years.

　　Duty-free retailers were expecting the government to go even further and either abolish the allowance for cigarettes completely or reduce it to only 25 per person, as was recommended in the Henry tax review in 2010.

　　The review argued duty-free cigarettes undermined the taxation of tobacco products and cutting the allowance was an easy way for the government to boost revenue.

　　Retailers now say the cut to the allowance means it will not be worth their while to stock cigarettes.

　　"There's so much tax on cigarettes relative to other items," said the chief executive of the Australian Duty Free Association, Steven Clark.

　　"Tobacco and alcohol are two items with a higher than 10 per cent tax. You would almost be contaminating your shop if you sold the taxed stuff. If you're in a duty-free environment you don't see duty paid products. Why would anyone buy them?"

　　A spokesman for the Treasurer, Wayne Swan, said the decision was not taken "lightly".

　　"In a very difficult budget it wasn't fair to continue to subsidise big tax breaks for cartons of cigarettes," the spokesman said.

　　"Duty-free allowances, which most benefit frequent international flyers, are not the best way of relieving cost-of-living pressures."