В Словении планируют ввести налог на сладкие напитки

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Правительство Словении рассматривает возможность принятия законопроекта, согласно которому в стране будет введен налог на сладкие безалкогольные напитки.

Законопроект, разработанный Министерством финансов, предусматривает введение акцизов на безалкогольные напитки с содержанием 10 и более грамм сахара на литр готовой продукции.

Минеральная и очищенная питьевая вода без сахара или подсластителей, фруктовые и овощные соки и нектары, безалкогольные сорта пива, безалкогольные напитки подслащенные стевиол гликозидом  и напитки для детского питания освобождаются от налогообложения новым акцизом.

В случае принятия словенским правительством закона и введения акциза на сладкие напитки, потребители должны будут уплачивать от 5 до 10 евроцентов за литр готового сладкого напитка, в зависимости от содержания сахара в нем.

В настоящее время в Словении с безалкогольных напитков уплачивается только налог на добавленную стоимость. Интересным фактом является и то, что ставка НДС зависит от места продажи: в магазинах — 9,5%, а в барах и пабах – 22%.

Ожидается, что налогообложение сладких напитков будет приносить в бюджет Словении дополнительные 4,7 млн. евро ежегодно. Помимо экономической выгоды, введение акцизного налога на сладкие безалкогольные напитки позитивно отразится и на медицинской сфере.  Удорожанием сладких напитков правительство страны планирует бороться с растущим уровнем заболеваний на сахарный диабет среди населения. Дело в том, что ежегодно в Словении, где общее количество населения составляет 2,05 млн. человек, у 11 тысяч жителей диагностируют сахарный диабет. Это заболевание может протекать очень тяжело и требует дорогостоящего лечения. Также сахарный диабет может давать осложнения на сердце, почки, сетчатку глаза и кровеносные сосуды.

В Словении прямые и косвенные затраты на лечение диабета превышают 120 млн. евро в год и составляют более 5% государственного бюджета, выделенного на медицину.

Аналогичные акцизы введены в десятках разных стран мира, среди них — Франция, Финляндия, Венгрия, Норвегия, Дания, Бельгия и другие. Неоднократно попытки ввести такой налог предпринимались и в США, но дальше предложений дело не доходило.

Анастасия Слобода

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