Акцизные ступени в Евросоюз. Какова цена?

Пиво Пиво в Украине

excecise-duti-alcoholДискуссии о повышении акцизов продолжаются. 16 сентября 2013 года в Комитете по вопросам налоговой и таможенной политики был проведен круглый стол на тему: «Про акцизную политику в Украине в свете возможной ассоциации с ЕС»

В мероприятии приняли участие представители КМУ, народные депутаты, представители алкогольной и табачной промышленности и деятели общественных организаций.

Основными темами обсуждения стали возможное повышение акцизов на алкогольную и табачную продукцию и связь акцизного налогообложения с финансированием охраны здоровья и спорта (в том числе и направление полученных от акцизов средств на строительство ОХМАТДЕТ).

 

Парламентарии и Правительство никак не могут прийти к единому решению

 

Горячие споры на тему завязались с момента подачи н.д. Т. Бахтеевой и группой депутатов законопроектов (№2875, №2876 и № 2880), предполагающих троекратное повышение акциза только на пиво и перечисление дополнительно полученных средств на строительство нового корпуса «Охматдета».

Следующим проектом закона о троекратном повышении акцизных ставок стал альтернативный законопроект, зарегистрированный С. Терехиным («БЮТ»). Парламентарий предложил увеличить акциз на все виды алкогольной продукции и пиво. С одной стороны — вроде бы справедливое решение для всех производителей алкоголя, однако, ставки налогообложения довольно высоки.

Консенсусный вариант №2876-д был предложен Главой комитета В.Хомутынником в ходе детального изучения проблемы и последующего ее обсуждения парламентариями. Комитет единодушно поддержал вариант увеличения акцизов на весь алкоголь на уровне прогнозной инфляции – 4,8%. На фоне остальных законопроектов он рассматривается как более логичный и приемлемый. Решение логичное и последовательное, которое к тому же согласуется с нормами, заложенными в Налоговый кодекс.

Последней каплей чаши терпения пивоваров стали инициативы, разработанные Министерством налогов и сборов. Кроме повышения акциза  на пиво в 3 раза, налоговики предложили приравнять пиво к алкогольным напиткам. Эта новация автоматически предполагает введение лицензирования на производство, хранение и продажу хмельного напитка и маркирование пива акцизными марками, ограничения на рекламу и т.п. 

Ведущие игроки пивного рынка Украины – САН ИнБев, Карлсберг, Оболонь и Эфес заявили, что принятие одного из вышеперечисленных изменений в Налоговый кодекс Украины, приведет к нерентабельности производства и они будут вынуждены закрыть производственные площадки в Украине и перевести существенную часть бизнеса за рубеж, где акцизная политика проводится властями более последовательно и согласовано.

В результате долгих дебатов было принято решение создать рабочую группу и найти компромиссное решение вопроса – и бюджет наполнить, и пивную отрасль не уничтожить.

На «круглом столе» обсуждались предложения членов рабочей группы —  законопроекты № 3043, № 3044 и № 3045, разработанные депутатами А.Сенченко, С. Терехиным и М. Опанащенко. Согласно текстам законопроектов, продажа алкогольной продукции и пива авторами видится сугубо в специализированных магазинах и отделах, акциз на пиво должен составить 0,91 грн/л. (рост те же 4,8%). А если крепость хмельного составляет более 8,5%, то ставка акциза увеличивается до 80грн. за литр 100% алкоголя. При этом акциз для крепких спиртных напитков увеличивается лишь до 51 грн/л чистого этанола. Нонсенс.

 

Чем грозит отрасли принятие предложенных нововведений. Оценки производителей

 

Генеральный директор компании Карлсберг Украина Петр Чернышев выразил позицию пивоваров относительно сложившейся ситуации:

«Прежде всего, позвольте отметить, что наша отрасль переживает состояние рецессии, одной из основных причин которой стало необоснованное удвоение акцизов на пиво в средине 2009 года. Развитие прекратилось, и если сравнить производство 2012 по отношению к историческому максимуму – 2008 года, то падение составило 6,2%. В текущем году негативные тенденции продолжились и за 8-мь месяцев 2013 года vs аналогичный период 2012 г. кумулятивное падение производства  составило 4,8%. При самом оптимистичном прогнозе мы выйдем на (-  5,5-6,0%) падения производства».

При этом, очевидно, занимая 23-е место по потреблению пива в Европе, Украина явно не является «пивной» страной, либо такой, где злоупотребление пивом является наибольшей проблемой государства в плане заболеваемости алкоголизмом. Наоборот, соотнося среднедушевое потребление пива в Украине и тенденции уменьшения общего употребления алкоголя в странах ЕС напрашивается вывод: рынок пива имеет огромный потенциал для роста, а замещение крепкого алкоголя натуральными напитками (пиво, вино) с меньшим содержанием алкоголя является одним из основных элементов алкогольной политики для стран с «северным» типом потребления алкоголя.

Относительно изменений ставок акцизного налога на пиво (как и на другие алкогольные напитки, табачные изделия) – они в большинстве повторяют инициативы законопроекта Правительства №2442а, который определяет ставки акцизов и сборов на весь спектр акцизных товаров в соответствии с нормами, заложенными в Налоговом  кодексе. Поэтому, представляется логичным проголосовать за основу Правительственный вариант, а расхождения по отдельным позициям рассмотреть в ходе его подготовки ко второму чтению.

«Мы не против строительства клиники для лечения детей от онкологических заболеваний за счет отчислений от акциза (№3045), как и финансирования других социально значимых программ» – комментирует П. Чернышев.«Но практика показывает, что существование специального фонда не эффективно для решения проблемы (яркий пример, ныне действующий 1,5% сбор на развитие хмелеводства). Почему не заложить необходимую сумму для финансирования клиники в бюджет-2014 с выделением надлежащих денег для строительства объекта в соответствии с потребностями? Как производители, мы я видим свою главную задачу в добросовестном наполнении бюджета. Но не ценой своих сотрудников или бизнеса в целом (законопроект г-жи Бахтеевой)».

Денис Хренов, директор по правовым вопросам и корпоративным отношениям компании САН ИнБев, прокомментировал чем грозит для отрасли и потребителя необоснованное повышение акциза на пенный напиток крепостью более 8,5%.

«В Украине не существует культуры потребления крепких сортов пива. Оно и сейчас продается довольно слабо. А в случае повышения акциза на крепкое пиво до 7,2грн./л, компания вынуждена будет его снять с производства.»

Компании – производители пива признают, что согласно Налоговому кодексу акцизная ставка должна увеличиваться. Однако повышение акциза должно происходить постепенно.

Денис Хренов отметил:

«У производителей подакцизных товаров появится какая-то дорожная карта и они смогут нормально прогнозировать свою деятельность потому, что как бы не изменялась ставка, акцизного налога, она должна быть прогнозируемой.»

 

В качестве резюме к статье хотелось бы привести комментарий исполнительного директора отраслевой компании «Укрпиво» Игоря Товкача:


«Сегодня зарегистрировано уже 18 законодательных актов, каждый из которых имеет влияние на пивную отрасль и предусматривает только запретительные меры. Но любой запрет, как известно, ни к чему хорошему не приводит. Более того, ни один из этих законопроектов не носит системного характера. Мы, пивовары, обращаемся с просьбой – до рассмотрения и утверждения каких-либо законопроектов первую очередь разработать и принять государственную политику внедрения здорового образа жизни и, как ее составляющую, — Акцизную политику, чтобы устранить субъективизм и дать нам возможность нормально планировать свою инвестиционную и хозяйственную деятельность».

Олег Усманов

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