烟草在线据金融期刊报道编译　　议会预算委员会已经提议，实施一项先前计划的上调烟草产品的消费税计划，不是分两个阶段进行，而是在一个阶段内进行，不是在2013年，而是在今年。不过，提高的幅度，并不会如此前计划的那么高。

　　根据议会网站上对修正案提案的解释，为了避免消费价格过度增长并降低黑市更加巩固的风险，增税是有必要的。

　　该计划是把卷烟的消费税每千支提至12500福林，而不是之前计划的13700福林。税收将为零售价格的31%，但不低于每千支24920福林。

　　消费税将为雪茄和小雪茄零售价格的28.5%，以及细切烟草的52%，但至少它将使每公斤的消费税“仅”提高12460福林，而不是14650福林。

　　其他有烟烟草产品的消费税将为零售价格的32.5%，不是它设定的每公斤14,650福林，而是每公斤12,460福林。

　　这些变化将在2012年12月1日生效，所以它们将会对今年的预算产生额外的收益。最初，计划分两个阶段提税，分别在2013年1月1日和5月1日。

　　考虑到匈牙利内阁在明年的预算中必须填补6000亿福林的巨大财政赤字，略低于最初提议的消费税上调幅度的这个提案，相当令人惊讶。

Hungary To Up Excise Tax On Tobacco In A Single Step And Already In 2012

　　Parliament's budget committee has proposed to carry out a previously planned excise tax hike on tobacco products not in two but in a single phase, and not in 2013 but already this year. The rate, however, would not be raised as much as previously planned.

According to the explanation of the amendment proposal on the website of Parliament, the tax hike is necessary to avoid an excessive increase in consumer prices and mitigate risks of the black market gaining a stronger foothold.

　　The plan is to up the excise tax on cigarette to HUF 12,500 per 1,000 cigarettes instead of HUF 13,700 planned previously. The levy would be 31% of the retail price but no less than HUF 24,920 per 1,000 units.

　　The excise tax is to be 28.5% of the retail price on cigars and cigarillos, and 52% on fine-cut tobacco, but at least it would be raised "only" to HUF 12,460 per kilogram instead of HUF 14,650.

　　The excise tax on other smoking tobacco would be 32.5% of the retail price but instead of HUF 14,650 it would be set at HUF 12,460 per kilogram.

　　The changes are to enter into effect as of 1 December 2012, so they will generate additional revenues for the budget already this year. Originally, the tax raise would have been carried out in two phases, on 1 January and 1 May 2013.

　　This proposal, i.e.a smaller-than-planned excise tax hike compared to the original proposal, is quite a surprise considering that the cabinet has to fill a massive HUF 600 bn hole in next year's budget. Enditem