煙草在線據ABS CBN新聞報道編譯　　在過去2年里，政府從煙草產品中征收的稅收，未能達到給該行業指定的目標，促使阿基諾政府主張征收更高的罪惡稅。

　　據來自稅務局的最新數據顯示，除了在2010年和2011年未達到目標外，在2011年征收的卷煙消費稅也比前一年下降了。

　　數據表明，在2010年，稅務局征收的煙草消費稅為317億比索，比當年374億比索的預期目標少了18%。

　　稅務局的數據還顯示，在2011年，征收的煙草消費稅降至260億比索，比當年287億比索的目標少了9.4%。

　　今年，稅務局希望從石油、采礦和其他產品中征收710.89億比索的消費稅。

　　2010年，稅務局共征收了672億比索的消費稅——包括那些來自石油和其他產品的消費稅，在2011年征收了680億比索的消費稅。

　　因為征收的罪惡稅低于預期水平，政府正在推動提高稅率和改變消費稅制度。

　　財政部提出一種罪惡稅措施，這將意味著在第一年將實現600億比索的稅收，但是眾議院在6月份批準了精簡版本的稅收措施，這意味著在實施的第一年，稅收增量為313.5億比索。

　　在參議院籌款委員會召開的4次聽證會上，財政部長凱撒·普里西馬和衛生部長恩里克·歐納表示，財政部支持的措施將會給衛生部提供更多的資金，甚至菲律賓健康保險公司(Philhealth)也沒有必要在不久的將來提高會員收費。

　　根據眾議院批準的該措施，至少85%的來自新罪惡稅的收入會進入醫療服務體系中，包括根據國家健康保險計劃為貧困人口以及非正規行業提供醫療保險。

　　評論：

　　菲律賓政府因為煙草稅收未達預定目標，打算征收更高的消費稅。但是提高稅率并不一定就能增加稅收，煙稅上提，煙草消費量必定下降，因此總稅收是增是減很難預料。菲律賓煙草消費稅是其零售價格的大約32.9%至37.5%，在東南亞相對較低，政府也正在推動改變消費稅制度，并且計劃在2013年、2015年和2017年提高稅率。欲速則不達，菲律賓政府在提稅的同時也應該充分考慮煙草的消費彈性，以及對經濟的負面影響。

Philippines: Gov't Misses Tobacco Tax Goals

　　The government's tax collections from tobacco products failed to meet the goal assigned to the sector the past two years, strengthening the Aquino administration's case for higher sin taxes.

　　Aside from missing the targets in 2010 and 2011, excise tax collections from cigarettes also declined in 2011 from the previous year, latest data from the Bureau of Internal Revenue (BIR) showed.

　　Data showed that the BIR collected P31.7 billion from tobacco excise tax in 2010, 18 percent lower than the P37.4 billion goal for that year.

　　This declined to P26 billion in 2011, 9.4 percent lower than the goal from the tax of P28.7 billion for the period, BIR data also showed.

　　For this year, the BIR hopes to collect P71.089 billion in excise taxes including those from petroleum, mining and other miscellaneous products.

　　In 2010, the BIR collected a total of P67.2 billion in excise tax - including those from petroleum and the other products - and P68 billion in 2011.

　　Because of the lower-than-expected collections from sin taxes, the government is pushing for an increase in the tax rates and a change in the excise tax regime.

　　The Department of Finance (DOF) is proposing a sin tax measure that would translate to P60 billion in the first year of implementation but the House of Representatives approved in June a watered-down version that would mean P31.35 billion in incremental revenues in the first year of implementation.

　　In the four hearings conducted by the Senate ways and means committee, Finance Secretary Cesar Purisima and Health Secretary Enrique Ona said the Finance-backed measure would translate to more funds for the health sector and may even remove the need for the Philippine Health Insurance Corp. (Philhealth) to hike the mandatory contributions of members in the near future.

　　According to the measure approved by the House of Representatives, at least 85 percent of the revenues from the new sin tax measure would go to health services, including health coverage for indigents and informal sectors under the National Health Insurance Program. Enditem