Полнейшие беззаконие и хаос. Послесловие к принятию изменений в Налоговый кодекс в части новых акцизных ставок на алкоголь и пиво

ПИВО

Вчера, 24.12-го с третьей попытки Верховная Рада приняла законопроект 3688 «Про внесення змін до Податкового кодексу України та деяких законодавчих актів України щодо забезпечення збалансованості бюджетних надходжень у 2016 році». 

Слушания проходили по сокращенной процедуре (?) с многочисленными нарушениями действующего законодательства. Если отталкиваться только от отечественного законодательства, то как минимум: Налогового кодекса, Регламента ВРУ и Закона о регуляторной политике. Нет, подобные нарушения не внове для отечественного законотворчества, но в этот раз, попирание основ демократии было как никогда циничным.

Выводы Комитета по вопросам налоговой и таможенной политики, Главного научно-экономического управления ВРУ (к 3688, правда их не было, но в акцизной части они были даны по первоначальному правительственному 3630) заменила пресловутая «политическая доцильнисть». А она, как это часто случается, выше Конституции и действующего законодательства.

Да, еще. Были, как водится, неоднократные кулуарные переговоры за закрытыми дверями, с последующим послаблениями урядовых инициатив для особо упирающихся. Потом, «краснения» лидеров фракций или их представителей, что в силу вынужденных обстоятельств, именно нашими усилиями «выгрызено нечто для процветания народа и бизнеса у этого Уряда». И по финалу —  депутатский корпус сдался.

Голосов 251-го народного депутата (позднее один из н.д. подал заявку на изменение голоса с «за» на «против») было более, чем достаточно для ликования инициаторов проекта.

Хотя, было и интересное. Коалицию мощно поддержали и фракции — «не коалицианты ни разу». Оппозиционный блок, видимо в силу особой социальной направленности предложений Уряда, выдал – 20 голосов из имеющихся в наличии в зале 28 штыков; Воля народа – делегировала 12 из 16-и строевых и Видродження отрядило 19-ть достойников из 23-х своих членов, присутствующих в зале.

Без них бы — никак. Ибо Батькивщина и Радикальная партия упруго не сдавали оппонируемых позиций. Да и в остальных провластных фракциях всеобщего одобрямса тоже не наблюдалось. И этот факт, скорее хорошо, чем плохо для демократии.

 

В части акцизов на алкоголь, новые ставки на 2016 год представлены таблицей:

 

Акциз на пиво и алкогольАкцизные ставки на пиво и алкоголь

 

На первый взгляд, команду производителей водки можно бы и поздравить, что  рост акциза на их продукт вдвое ниже, чем по пиву или водке. Но, по большому счету – это «пиррова» победа. Ситуация на рынках производства и оборота всех легальных алкоголесодержащих напитков с 2008-го года ухудшилась на столько, что любой дальнейший фискальный нажим на розничную цену продукта только ускорит процесс деградации отраслей.

Собственно окончательный результат изменения ставок рентных платежей и акцизов выглядит как минимум нелогичным. Это ли итог безответственного или непрофессионального подхода Регулятора; удачный лоббизм или махровая коррупция – не тема этой статьи.

Понятно другое – цифры, внесенные в доходную часть бюджета-2016, как следствие применения новых ставок по ряду отраслей много завышены. Но, как видится, Регулятор и не ставил своей задачей подготовить глубокое финансово-экономическое обоснование своих инициатив. Поэтому, даже разбивки финансовых ожиданий в разрезе по каждому из продуктов представлено не было.

Цель Правительства была довольно банальна – показать главному донору, что бюджет сбалансирован и его дефицит находится в согласованных пределах. А что будет с отраслями, то как сказал один из видных и влиятельных в сфере налоговой политики народных депутатов – пройдет год и мы посмотрим.

Если примеры соседних (хоть к западу, хоть к востоку от Украины) стран, собственная история еще не достаточны для перехода к аналитическому подходу в сфере управления акцизами, то отраслям придется вновь экспериментально доказывать — «на сильно падающих рынках прессовать налогами — худшая из реформаторских идей».

Конечно, есть и другой путь. Если те же пивовары, например, не смолчат и перейдут к активным действиям по законной защите коллективов своих предприятий и интересов инвесторов. Как в Украине, так и в государствах происхождения инвестиций. Во всяком случае, возможности остановить беспредел и беззаконие у них есть.

Игорь Товкач

Игорь Товкач

Независимый эксперт рынка алкогольных напитков

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